Opinions on Strengthening the Management of Fixed Assets in Telecommunications Enterprises

Opinions on Strengthening the Management of Enterprise Fixed Assets

Fixed assets are the main labor materials for telecommunication production, and are an important material basis for developing communication production and ensuring social communication needs. In order to strengthen the management of fixed assets, ensure the integrity of fixed assets and their rights and interests are not damaged, correctly calculate the quantity and value of fixed assets, clarify economic responsibilities, supervise and promote the proper storage and rational use of fixed assets, and continuously improve equipment utilization and integrity. rate. According to the "Telecom Communications Enterprise Financial System", "Telecommunication Enterprise Accounting System" and the relevant regulations on the management of fixed assets at the higher level, combined with the current situation of the fixed assets management work of the Office, the following requirements are put forward on how to strengthen the management of fixed assets:
1. The fixed assets of a telecommunications company refer to houses, buildings, institutional equipment, line equipment, power equipment, transportation equipment and other major equipment tools and equipment related to production and operation, which are not used for production and operation. Items of equipment, whose unit value is more than 2,000 yuan, and whose use period is more than two years, should also be used as fixed assets. Televisions, tape recorders, telephones, bicycles, instrumental instruments, etc., which are used in communication production, are not fixed assets. The accounting department must draw a clear definition of the fixed assets and enter the accounting correctly.
Second, business leaders have the primary responsibility for managing and using fixed assets. The financial and professional use departments should clarify the special and part-time management personnel. When the relevant personnel are transferred, the fixed assets must be clearly cleared. Departments and individuals who are destitute in management, poorly managed, and cause losses shall be punished for tracing their responsibilities.
Third, the financial planning stocks should do a good job in the comprehensive management of assets, supervision and inspection, timely record and accounting of assets, handle the profit and loss of fixed assets, approval procedures such as scrapping and damage, and related accounting treatment, establish a custody asset card, and secure the account. The card is consistent and comprehensively analyzes the economic benefits of the assets.
Fourth, all professional departments should do a good job in the use, storage and maintenance of the assets of this specialty, master the changes and changes in assets and technical conditions, and improve the utilization rate and integrity of equipment.
5. The asset use department shall be responsible for the use, maintenance and storage of assets in accordance with the principles of who uses, who keeps them, and who maintains them, and ensures that assets are always in good condition and strictly implement the procedures for asset increase and decrease.
6. The enterprise purchases and constructs fixed assets, and the professional department raises the plan or project budget for the mechanical line equipment. After the approval of the financial planning unit, with the approval of the competent director, the financial unit shall purchase the equipment in a unified manner, and the organizer shall promptly handle the final accounting of the project. And financial accounting procedures.
7. The sale of fixed assets and the transfer of fixed assets shall be carried out by the financial planning unit in conjunction with the professional department. After the collection, the procedures for transfer and transfer shall be made, and the transfer of the fixed assets shall be handled according to the fixed assets transfer order issued by the financial planning unit.
8. When the fixed assets are scrapped, the professional department fills in the application for scrapping the fixed assets, and the text is submitted to the superior for approval. No unit is allowed to deal with the fixed assets before failing to go through the formalities for approval.
9. Each user department shall register the "Registration of Fixed Assets Cards", and each asset shall be filled in one line to ensure that the accounts are in conformity.