固定资产管理制度Managerial system of fixed assets第一章Section One为了加强公司固定资产的管理，明确部门及员工的职责，现结合公司实际，特制定本制度。
In order to regulate the management of fixed assets of WSHL and confirm duty and responsibility of departments and staffs, now think oer company’s actual status and especially constitute this following system.1、固定资产标准：The standard of fixed assets1.1固定资产是指公司生产经营中使用期在一年以上，单位价值在2000元以上，并在使用过程中保持原来物质形态的资产。
The fixed assets mean that the assets will be used beyond one year and their unit value is beyond two thousands and keep original physical form during the usingprocess.1.2除固定资产以外的物质资产，列入低值易耗品或物料的管理。
Except for fixed assets, other physical assets are managed as the low value and easily worn-out articles and materials.2、固定资产内容：The content of fixed assets2.1土地；房屋及建筑物；机器设备；电子设备；运输设备；工具、器具；管理用具等。
Land; Houses and buildings; machines; electronic equipments; conveyanceequipments; tools and instruments; implements of management, etc.3、固定资产实物管理部门：The managerial department of fixed assets3.1人事总务部为公司固定资产管理部门；The general affairs department is the managerial department of fixed assets.3.2人事总务部设置固定资产实物台帐及卡片；The general affairs department sets up the cards and detail accounting bookof fixed assets.3.3人事总务部设专人负责对固定资产进行分类编号、购建、验收、保管、调拨、出售、报废、定期盘点等有关事项；The general affairs department appoints someone to assort, code, purchase, construct, check before acceptance, safe-keep, allocation, sell, discard,stock-take periodically, etc.3.4人事总务部对每项固定资产的使用落实到人，并订立相关的使用、交接，丢失、损坏赔偿规定。
The general affairs department confirms the user of each fixed asset, and prepares the regulation of using, transferring, and compensating for loss and damage.4、固定资产核算及价值管理部门：Accounting of fixed assets and valuable management department:4.1财务部为公司固定资产的核算部门；The accounting department is the accounting department of fixed assets.4.2财务部设置固定资产总帐及明细分类帐；The accounting department sets up the general ledger and sub-ledger of fixedassets.4.3财务部负责对固定资产增减变动及时进行帐务处理；The accounting department is in charge of accounting treatment of increase anddecrease of fixed assets in time.4.4人事总务部协助财务部每季进行一次固定资产盘点，做到帐实相符。
每年必须至少一次全面盘点。
应编制盘点记录表登记盘点结果。
The accounting department associates with the general affairs department to stock-take fixed assets one time in the each quarter of a year. It is necessary to stock-take all assets at least one time a year. The result of inventory ought tobe recorded in stocktaking sheet.5、固定资产的购置：Purchasing of fixed assets5.1固定资产购置，由人事总务部统一购买（专用固定资产除外）；Purchasing of fixed assets is performed by the general affairsdepartment(except special fixed assets).5.2各部门填写请购单，送人事总务部汇总后报总经理批准；Every department should fill in the application sheet of purchasing and then send these sheets to the general affairs department to gather, afterwards submitthem to general manager for approval.5.3人事总务部安排专人负责采购，请购单应填写名称、规格、型号、性能、质量等资料以备采购及验收。
The general department should arrange the very person to purchase. The application sheet of purchasing should be filled in with name, specification, type,capability, quality etc.5.4依据经总经理批准的请购单到财务部门请款。
According to approved application, apply to the accounting department forpayment.6、固定资产转移、调拨：Transferring of fixed assets6.1固定资产在公司内部部门员工之间转移调拨，须到人事总务部办理固定资产转移登记；The fixed assets transferring among staffs in company ought be registered bythe general affairs department.6.2人事总务部将固定资产转移登记情况书面通知财务部门，以便进行帐务处理。
The general affairs department should submit the transfer register sheet to the accounting department for accounting treatment.7、固定资产出售：Selling of fixed assets7.1固定资产如需出售处理，人事总务部须申报出售处理固定资产的报告并列出明细表，注明出售处理原因，报总经理批准；If the fixed assets need be sold, the general affairs department should bringa report to explain the reason and submit it to general manager for approval.7.2财务部门根据总经理批准的固定资产出售处理报告进行帐务处理，并开具发票及收款；According to the approved report of selling assets, the accounting department treats with accounting and issues the invoice and collects money.7.3人事总务部依据财务开具的发票及收据办理发货手续。
The general affairs department delivers goods according to the invoice and billissued by the accounting department.8、固定资产报废：Discarding of fixed assets8.1固定资产报废，由人事总务部会同相关技术人员检测后提出报废申请报告，送总经理批准；As for discarding of fixed assets, the general affairs department associates with other relative clerks of technology department to test, then bring a report to explain the result and reason, afterwards submits it to general manger forapproval.8.2财务部门依据总经理批准的固定资产报废申请报告进行财务帐务处理；According to the approved report of discarding, the accounting department doesthe accounting treatment.8.3人事总务部负责进行实物处理。