固定资产管理规章制度文件.docVIP

目的 1.0 Goal 固定资产是我们生产型企业赖以生存和发展的根基，必须全员关心、重视固定资产。为了更好地规范企业各主体、各部门之间的经济行为，顺应公司的市场化操作，更好地确保公司各股东的权益，促进企业的良性循环发展，提高固定资产的利用率，对固定资产的采购、使用、报废、处理等进行有效的监督控制，确保公司固定资产在其使用年限内实现最大的保值和增值，根据相关固定资产管理的规定以及本公司的实际情况，特制定本制度。 Fixed assets is the survival and development of our production enterprise, so it must be concerned by whole people. In order to better regulate each enterprises subject and the economic behavior between different departments of the company, conform to the market operation, better ensure company each shareholders rights and interests and promote enterprises benign circulation development and improve the utilization rate of fixed assets of fixed assets, now we formulate the system to manage and control the Fixed assets ’purchase 、use and scrap , to ensure that that the companys fixed assets in its use fixed number of year within the maximum to maintain and increase its value, And the system have according to relevant stipulations on the management of fixed assets and the companys actual condition. 2.0 适用范围 2.0 Aplicability 适用于半导体有限公司。 semiconductor Co., LTD. 定义 2.0 Definition 固定资产是指使用期限超过1年，在使用过程中保持原有的物质形态的资产。固定资产的范围包括：房屋、建筑物、机器、机械、运输工具以及其他与生产经营有关的设备、器具、工具等。不属于生产经营主要设备的物品，单位价值在2000元以上，并且使用期限超过2年的，也应当作为固定资产。Fixed assets refer to the assets which its use period more than 1 year, and can keep the original material forms of assets. Fixed assets include house、building、machine 、machinery、 transportation and other relevant production and operation of the equipment、 appliances and tools, etc. things not belong to the production operation of main equipment, if it value above 2000 yuan, and use period more than two years, also ought to as fixed assets. 3.1分类 3.1 Classification 一、生产经营性固定资产： First Production business fixed assets: 主要生产经营设备类：各车间、部门使用机器、设备、仪器、仪表、叉车等； Main production equipment categories: each workshop, department use machines, equipment, instrument and meter, forklifts, etc.; 辅助生产经营设施类：各车间、部门的供水、供电、供气系统以及不能归属于某一使用单位的公共设施； 模具类：各种生产用模具； Auxiliary product