Better fixed assets management methods: insist on daily inventory, conduct comprehensive inventory and verification of fixed assets, conduct inventory comparison on a regular basis, and establish asset subsidiary ledger. Make overall arrangements, make rational use of resources, optimize resource allocation, give full play to asset efficiency and improve asset utilization.

1. As the competent department of fixed assets, the asset management department should establish and improve the subsidiary ledger card of fixed assets.

2. The network management of each computer room is responsible for the maintenance and use management of tables and chairs, hosts, monitors, keyboards, mice, headphones, cabinets, routers, switches and other equipment in this computer room. Microcomputer center has unified management right and purchase right.

3. The office is responsible for the maintenance and use management of office computer desks and chairs related equipment. Responsible for supervising and cooperating with users to use and maintain the equipment, ensuring that the equipment is in good condition, improving the utilization rate, and organizing equipment inventory regularly to ensure that the accounts, cards and materials are consistent. Responsible for the management of fixed assets, do a good job in the classification and unified numbering of fixed assets, establish fixed assets files, register account cards, and be responsible for examination and approval, acceptance, allocation, scrapping, sealing and opening.

Legal basis:

The fixed assets mentioned in Article 2 of the Regulations of People's Republic of China (PRC) on the Management and Accounting of Fixed Assets refer to real estate, buildings, equipment and machines, means of transport and other equipment, appliances and tools related to production and operation. , the service life exceeds 1 year. Items that do not belong to the main equipment of production and operation, with a unit value of more than 2,000 yuan and a service life of more than two years, should also be regarded as fixed assets.

Derivative problem:

How to better manage fixed assets?

(1) The purchase of fixed assets must go through purchase requisition, approval, ordering, acceptance, payment and settlement. The whole process of purchasing business should not be entirely in the charge of one department, and related departments should contain each other.

(2) The purchase of fixed assets must be carried out according to the budget. In the fourth quarter of each year, the financial department of each unit shall, together with the equipment management department, prepare the fixed assets budget plan of the unit for the next year, and the fixed assets budget shall take effect after being approved by the board of directors. The company will abide by it.

(3) The equipment user department shall submit a purchase application to the equipment management department in advance according to the needs of operation and management; The requisition application shall clearly fill in the requisition reason, equipment name, quantity, specification, estimated amount, required date and other requirements.

(4) After receiving the purchase requisition, the Equipment Management Department shall handle the purchase requisition according to the fixed assets budget and approval authority; Beyond the authority of the equipment management department, the equipment management department shall promptly report to the competent department for handling.

(5) The equipment management department or purchasing department of this unit is responsible for the purchase of fixed assets. After the purchase requisition is approved, the Equipment Management Department or the Purchasing Department shall fill in the purchase order, which shall correctly fill in the name, specification, quantity, price, time, manufacturer's name and address, number it in advance, and be signed by the authorized buyer.

(6) If the purchase of fixed assets requires advance payment, a contract must be signed with the supplier. Once the contract is signed, a copy of the contract must be sent to the finance department for filing in time.

(7) For bulk purchase of fixed assets, suppliers should be determined through bidding to ensure the quality, timeliness and economy of supply.

(8) After the purchased fixed assets arrive, the equipment management department shall promptly notify the equipment acceptance department for acceptance. The equipment management department and the acceptance department shall conduct the acceptance in strict accordance with the requirements of the purchase order, and fill in the acceptance sheet.

(9) For the fixed assets that need to be installed, the equipment management department shall organize the installation and debugging in time.

(10) After the fixed assets reach the usable state, the equipment management department shall hand over the fixed assets to the equipment use department in time. When handing over, the equipment handover list shall be filled in.

(1 1) Equipment Management Department implements card management for fixed assets. Fixed assets card must record the user or user, storage location, name of fixed assets, purchase method, original value, expected service life, service life, depreciated value, etc.

(12) Maintenance of fixed assets should be included in the budget. For the maintenance of fixed assets caused by poor management or improper use, the equipment management department should find out the reasons, distinguish the responsibilities and deal with them accordingly.

(13) Fixed assets shall be counted at least once a year, which shall be conducted by the equipment management department in conjunction with the financial department.

(14) The internal transfer, sale transfer, investment transfer, and scrap disposal of fixed assets shall go through relevant procedures such as application, approval, allocation (disposal), and bookkeeping.

(15) The Equipment Management Department shall find out the reasons for the damage and abnormal scrapping of fixed assets, distinguish the responsibilities and make corresponding treatment.

(16) During accounting, the financial department should check the following: ① Whether there are original documents related to the purchase of fixed assets (such as contracts, acceptance certificates, purchase orders, invoices, shipping documents, etc.). ) are all complete and legal; ② Whether the contents of relevant vouchers (such as transfer requisition and internal transfer list) are consistent; ③ Whether the signatures of other relevant personnel on the documents are complete.