Chapter I General Provisions Article 1 The fixed assets of health institutions are the material basis for carrying out various health work and an important condition for safeguarding people's health and developing health undertakings. In order to effectively manage fixed assets, safeguard national property safety, keep equipment in good condition, give full play to its use efficiency, and ensure the completion of various health tasks, these measures are formulated. Second health institutions must strengthen the management of fixed assets, set up management institutions, establish and improve the management system. Each unit should have a leader who is responsible for the management of fixed assets, and implement the management responsibility system of unified leadership, centralized management, graded responsibility and responsibility to people. Article 3 The purchase and management of fixed assets shall follow the principle of running enterprises with diligence and thrift, and make overall consideration and arrangement according to the planned tasks, technical conditions and possible funds of enterprises. The existing valuable instruments and equipment should be managed, and other properties should be properly kept, reasonably used and maintained in time to improve the efficiency and economic benefits, prevent damage and loss, and ensure the safety and integrity of the property. Fourth functional management departments and fixed assets managers should establish the guiding ideology of serving various health services and technical work. Fully mobilize the enthusiasm and sense of responsibility of employees to be masters of their own affairs in financial management, and rely on fixed assets departments and users to manage and make good use of fixed assets. Chapter II Scope and Classification of Fixed Assets Article 5 Fixed assets refer to houses, buildings, equipment and accessories with a service life exceeding 65,438+0 years and a single value exceeding the prescribed starting point. According to the characteristics of more precision instruments and medical special equipment in health institutions and higher prices, the division standards of fixed assets are as follows:

1. The unit price of general equipment is above 50 yuan, the unit price of special equipment for business technology is above 200 yuan, and the service life is above 1 year.

2. A large number of similar materials and equipment with unit price above 20 yuan and durable time above 1 year also belong to the scope of fixed assets and are managed according to fixed assets. Article 6 The fixed assets of health institutions are generally divided into eight categories:

1. Houses and buildings: houses, buildings and various ancillary facilities owned by the unit. Such as heating, elevators, water towers, reservoirs and so on.

2. Valuable instruments and equipment: refers to all kinds of large-scale valuable instruments and equipment with a unit price of more than 6,543,800 yuan. Such as linear accelerator, CT, X-ray machine, B-ultrasound, scanner, advanced experimental analysis instrument, etc.

3. General special equipment: refers to medical instruments, teaching molds and experimental instruments. Its unit price is above 200 yuan and below 1, 000 yuan.

4. Furniture: refers to various tables, chairs, stools, sofas, beds, cupboards, cabinets, etc. The unit price is above 20 yuan.

5. Clothing: refers to all kinds of cotton wool and man-made fiber fabrics with unit price above 20 yuan. Such as mattresses, blankets, quilt covers, etc.

6. Means of transport: all motor and non-motor vehicles and boats. Such as cars, motorcycles, tricycles, bicycles, transport ships, etc.

7. Books: refer to various professional books and important magazines.

8. Other equipment: refers to fixed assets that do not belong to the above categories. Such as boilers, washing machines, transformers, generators, cooking machinery, air conditioners, electric fans, televisions, copiers, typewriters, video recorders, tape recorders, cameras, electronic computers, advanced stationery and fire-fighting equipment. Chapter III Establishment of Management Institutions and Their Scope of Duties Article 7 According to the principle of centralized management and graded responsibility, all health authorities and medical and health units should set up management institutions, be equipped with corresponding management personnel, and define their respective scope of responsibilities. Health authorities at all levels should be under the centralized management of financial and equipment management departments. Medical and health units at or above the county level shall set up corresponding departments respectively. Units below the county level, if there are no conditions to set up specialized agencies separately, should be managed by the general affairs department, and designated personnel to specialize in or take charge of this work. Users should also be responsible for management. Article 8 The scope of responsibilities of each department.

1. The competent health department is responsible for formulating detailed rules for the implementation of fixed assets management, supervising and guiding the work, and organizing experience exchange and appraisal activities. Responsible for the planning, design, procurement and allocation of capital construction and large-scale equipment of subordinate units, as well as the examination and approval of loss and scrapping of fixed assets within the prescribed scope of authority.

2. The real estate management department of public health institutions is responsible for housing distribution, maintenance, repair, ledger accounting, data file management, handling the relevant examination and approval procedures for housing distribution, sale, demolition and scrapping, and organizing the implementation.

3. The Equipment Management Department is responsible for the planned procurement, acceptance, numbering, deployment, maintenance, sub-ledger accounting, inventory, warehouse management and data file management of all kinds of equipment, handling relevant examination and approval procedures such as allocation, price change, loss reporting and scrapping, and organizing the implementation.

4. The user is responsible for the management and maintenance of the house and equipment of the undergraduate course room, register the account card, clean up the inventory, and record the use, maintenance, faults and accidents of the equipment. In case of loss, damage or need to be repaired, it shall report to the relevant administrative departments in a timely manner.

5. The finance department is responsible for the general ledger management of fixed assets and participates in the cleaning, inspection and supervision of fixed assets. Chapter IV Increase and Requisition of Fixed Assets Article 9 The purchase and increase of fixed assets shall follow the policy of running enterprises with diligence and thrift, fully consider the needs of work and practical possibilities, and implement planned management. According to the task, scale, technical level and technical conditions of health personnel, the corresponding procedures shall be handled in accordance with the business plan, funding sources and relevant procedures. The import of large-scale medical equipment and precision instruments shall seek the expert opinions of the competent health department in advance, and comprehensively demonstrate the installation conditions, supporting capacity, source of funds, technical strength and utilization rate, and then the competent department shall approve the purchase. Conditional, unified procurement shall be organized by the competent department. All goods under the special management of social organizations must be approved by the relevant departments before they can be purchased. Large-scale precision instruments and equipment, according to the conditions, try out the paid occupation system.