固定资产财务管理制度目录1.目的.......................................................................................................................................32.适用范围...............................................................................................................................33.术语.......................................................................................................................................34.职责划分...............................................................................................................................35.固定资产分类、折旧与编号................................................................................................46.固定资产购建.......................................................................................................................57固定资产验收.......................................................................................................................57.1固定资产入库手续.........................................................................................................57.2不需安装固定资产验收.................................................................................................57.3需安装固定资产验收.....................................................................................................67.4固定资产铭牌................................................................................................................68.固定资产的转移...................................................................................................................68.1固定资产在同一公司内部转移.....................................................................................68.2固定资产在集团不同公司之间转移.............................................................................69.固定资产的闲置与报废.......................................................................................................79.1固定资产的闲置............................................................................................................79.2固定资产的报废............................................................................................................710.固定资产的处置.................................................................................................................711.固定资产赔偿.....................................................................................................................712.固定资产的盘点.................................................................................................................812.1盘点周期......................................................................................................................812.2盘点工作的组织..........................................................................................................812.3盘点工作的具体要求...................................................................................................812.4盘点报告与盘点结果处理...........................................................................................813.考核.....................................................................................................................................814.附则.......................................................................................
