Fixed assets management method is an internal management system and method established by enterprises to manage all internal fixed assets. The purpose of establishing the management method of enterprise fixed assets is to strengthen the management of fixed assets, master the composition and use of various fixed assets of enterprises, and avoid the loss of fixed assets of the company. Fixed assets refer to tangible assets held by enterprises for producing goods, providing services, leasing or managing, and their service life exceeds one fiscal year. Fixed assets can be classified according to economic use, usage and ownership. The classification of fixed assets is beneficial to reflect and manage the value changes of various fixed assets. Strengthen leadership and raise awareness. Fixed assets management should be included as an important content in the work objectives, and the leaders in charge should personally grasp it, and the managers should seriously grasp it, have a strong sense of responsibility, and implement all the provisions. Implement the management principle of "unified leadership, centralized management, division of responsibilities and responsibility to people", strengthen the hierarchical management of all departments, clarify the division of responsibilities of all departments, and ensure strict implementation of asset management procedures. Gradually change the user's concept, and take the initiative to check, report and maintain from unattended, unattended and undiscovered to prevent the loss of fixed assets. To establish a sound management system, including purchase, requisition, allocation, scrap and other rules and regulations, the establishment of property inspection system, to ensure that the book value of assets is consistent with the real thing.
Legal basis:
Article 271 of the Criminal Law of People's Republic of China (PRC) * * * Personnel of companies, enterprises or other units who, by taking advantage of their positions, illegally take the property of their own units for themselves, if the amount is relatively large, shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention; If the amount is huge, he shall be sentenced to fixed-term imprisonment of not less than five years and may also have his property confiscated. Under normal circumstances, the company's fixed assets are used for the company's production and operation, and these properties are owned by the company. Shareholders of the company have no right to dispose of the company's fixed assets at will. The company shall formulate corresponding management systems to manage the company's fixed assets.