In order to strengthen the management of fixed assets of the college, clarify the responsibilities of each department and employee in the process of using and managing fixed assets, so that they can be used rationally and managed in a standardized manner, and in accordance with the actual situation of the college, this management regulation is formulated.

I. Standards of Fixed Assets

College assets with a unit value of 500 yuan or more, special equipment unit price of 800 yuan or more, fixed assets refers to the use of more than one year of housing, buildings, teaching equipment, internship equipment, telecommunications equipment, office equipment, transportation and other teaching-related equipment, apparatus, tools, etc.

Classification of Fixed Assets

1. House and building

2. Teaching and practice equipment

3. Electric teaching equipment

4. Music and sports equipment

5. Transportation

6. Office furniture and equipment

Management and Use of Fixed Assets

The General Affairs Office is responsible for registering and organizing the inventory of the fixed assets of the college. Among them, houses and buildings are managed by the General Affairs Office; teaching and practice equipment, electric education equipment, music and sports equipment are managed and used by each using department; transportation is managed and used by the office; office furniture is managed by the General Affairs Office.

IV. Daily accounting of fixed assets

1. The General Affairs Office sets up the general manager of fixed assets. Each department and office should set up departmental administrators according to their needs to manage the corresponding assets.

2. The general administrator of fixed assets is responsible for registering the general account of fixed assets.

3. The department administrator is responsible for registering the divisional accounts of fixed assets.

4. The general manager, together with the departmental managers, shall reconcile the fixed assets accounts once a quarter to make the accounts match.

5. The general manager and the department administrator will check the fixed assets once every academic year to make sure the accounts match.

V. Daily use and management of fixed assets

1. Establish and improve the system of using various fixed assets, operating procedures, job system and work standards.

2. Establish regular inspection and maintenance system for housing and building fixed assets, and keep the maintenance data and information properly; establish and improve the maintenance system for educational teaching equipment, office equipment, etc. The staff should follow the relevant regulations and requirements for equipment operation and maintenance, and carry out daily maintenance and repair for the relevant equipment, so that the equipment is always neat, tidy, lubricated and safe.

3. The college needs to apply for the use of fixed assets and change the user, the department head, the leader in charge and the main leader for approval, and the general material manager of the General Affairs Office for record.

VI. Acquisition of fixed assets

1. Each department needs to purchase fixed assets, need to apply in advance, approved by the head of the department, the leader in charge and the main leader.

2. After approval, the party committee of the hospital will arrange a person responsible for the purchase according to the situation, and the bidding team will be responsible for the bidding if it is needed.

VII. Sale of fixed assets

1. If the fixed assets need to be sold, the fixed assets management department must submit an application. List the details of fixed assets to be sold, indicating the reasons for sale and disposal, and the amount of sale, and report to the head of the department, the leader in charge and the main leader for approval.

2. After the application for sale of fixed assets is approved, the fixed assets management department will dispose of the fixed assets. According to the approved sale application form, the General Affairs Department will issue invoice and receive payment, and make corresponding accounting treatment for the fixed assets. At the same time, the department administrator adjusts the divisional accounts.

VIII. Scrapping of fixed assets

1. When the fixed assets are seriously damaged and lose the repair value, the department using the fixed assets shall submit an application, stating the name of the equipment to be reported for loss, the time of purchase, the amount, and the reason for reporting the loss, etc., and submit it to the person in charge of the department, the leader in charge, and the main leader for approval, and finally report it to the national capital department for approval before reporting the loss.

2. After the approval, the General Affairs Office will handle the physical objects.

3. The General Affairs Office will carry out account processing based on the fixed assets scrapping application approved by the college and the result of physical disposal. At the same time, the department administrator adjusts the divisional accounts.

IX. Inventory of Fixed Assets

The fixed assets inventory system is established, and the inventory is conducted once every academic year, and some departments are inventoried 1-2 times every semester according to the actual situation. The general administrator of the institution will conduct an inventory of all kinds of assets based on the general ledger of fixed assets. If there is an inventory surplus, a report form of fixed assets inventory surplus and loss shall be compiled, stating the reasons, equipment names, quantities, etc. to be reported to the head of the department, the leader in charge and the main leader, and after valuation by the relevant departments, the general administrator and the department administrator shall make corresponding account adjustments. If there is a loss, the cause should be carefully investigated and the person responsible should be compensated according to the price.