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1、固定资产盘点制度FixedAssetCheckingPolicy1.earn.Teach.Inspire.111111目录TableofContents目录TableofContentsHfStrategy目的ObjeCtiVe适用范围Applicability责任部门RolesandResponsibilities盘点流程Workflowdailymanagement,wecanhavenon-scheduledcheckingaccordingto战略Strategy为什么Why(DoWeExist)为了加强固定资产的管理Inordertostrengthenthemanagementof
2、fixedassets.谁Who(AreOurCustomersWeWanttoServe)财务部、各资产管理部门TREACN、Eachassetmanagementdepartment怎么样How(WillWeAchieveThisGoal)组织盘点，并根据盘点结果调整SAP数据Organizescheckingonassets,adjustdatainSAPaccordingtothecheckingresult.什么What(DoWeNeedtoAchievetheGoal)每年年底财务部组织资产全盘，日常管理可根据情况不定时抽盘Attheendofeachyear,theTREACNo
3、rganizescheckingonallassets,andasforthesituation.目的Objective掌握固定资产的构成与使用情况，确保资产的完整性和安全性the integrity and safety of assets.Masterthecompositionandserviceconditionoffixedassetsand适用范围Applicability本制度适用于公司项下的所有固定资产盘点。ThispolicyisapplicabletofixedassetscheckingofMusicGroup.生效日期：2018年10月1日Effectiveon:1st
4、October2018责任部门RolesandResponsibilities各资产管理部门负责对资产进行初盘Eachassetmanagementdepartmentareresponsibleforfirst-roundchecking各资产管理部门负责对资产进行复盘和盘点。TREACNareresponsibleforsecond-roundcheckingandprocessthecheckingresult.盘点流程Workflow盘点前准备工作Preparedwork 财务部提供各部门资产清单；TREACNprovidesthelistofassetsofeachdepartmen
5、t 各部门资产管理员确保所有固定资产都已贴好标签。标签掉落或遗失的，由部门资产管理员收集并把固定资产清单发给财务部重新打印标签；Theassetadministratorofeachdepartmentensuresthatallfixedassetsarelabeled.Ifthetagisdamagedorlost,theassetadministratoroftheeachdepartmentshallcollectandsendthelistoffixedassetstoTREACNforreprintingthetag 完成部门间资产转移。资产实物已转至其他部门但是还没提交资产转移表
6、的需在盘点前提供资产转移表给财务更新系统里的使用部门和使用人，盘点期间不做资产转移。Completethetransferofassetsbetweendepartments.Ifthephysicalassetshavebeentransferredtootherdepartmentsbuttheassettransferformhasnotbeensubmitted,theassettransferformshallbeprovidedtoTREACNtoupdatethesystemdatabeforeFAchecking.Noassettransferduringthechecking
7、period; 各部门核对固定资产清单并分配其本部门的盘点负责人和联系方式，财务部根据资产清单分配财务部和内审部负责人；Eachdepartmentshallcheckthelistoffixedassetsandassignthefixedassetcheckerwithcontactinformation.TheTREACNshallassignsecondcheckaccordingtothelistofassets.初盘FirSt-roundchecking 由各个部门资产管理员分别盘点，并在固定资产盘点表上签字确认；资产数量少于500个的需在初盘时间开始起一个星期内完成，资产数量大于
8、500的需在半个月内完成；TheassetadministratorofeachdepartmentshalltakephysicalcountingseparatelyandsignwithconfirmationintheFixedassetscheckingform;Ifthenumberofassetsislessthan500zitshallbecompletedwithinoneweekfromthefirstdayofthefirst-roundchecking;ifthenumberofassetsismorethan500,itshallbecompletedwithinha
9、lfamonth.复盘SeCond-roundchecking 各资产管理部门完成初盘后即可通知复盘人进行复盘。复盘完成后，需将初盘人、初盘部门经理和复盘人签字确认的盘点表提交给财务；AfterthecompletionoftheFirst-roundchecking,theassetmanagementdepartmentscannotifythesecondcounttotakesecond-roundchecking.Afterthereviewiscompleted,theFixedassetscheckingformthatissignedandconfirmedbythefirst
10、count,themanagerofthedepartmentandsecondcountshallbesubmittedtotheTREACN;更新固定资产主数据UPdatefixedassetmasterdata 根据资产实盘情况，各部门需提供最新的资产位置信息和资产使用人给财务部，财务部收到更新信息后在系统中更新资产的主数据；Accordingtothefixedassetscheckingform,eachdepartmentshallprovidethelatestassetlocationinformationandtheuseroftheassettotheTREACN.Afte
11、rreceivingtheupdatedinformation,theTREACNshallupdatethemasterdataoftheassetinSAP.资产盘点结果处理Checkingresultsdispose 财务部根据各部门提交的盘点确认表统计资产盘点情况；Accordingtothefixedassetscheckingformsubmittedbyeachdepartment,theTREACNsummarizetheassetscheckingsituation; 如发生固定资产盘亏时，负责资产管理部门必须解释原因；Theassetmanagementdepartment
12、mustexplainthereasonsincaseoflossoffixedassetsinventory,; 各部门提交固定资产盘盈/盘亏表，经部门经理，财务经理,总经理,CEO按照资产处置权限分别签字后，当月从资产帐上增加或注销。AftereachdepartmentsubmitstheInventoryprofit/inventorylossstatementoffixedassetswhichissignedbythedepartmentmanager,financialmanager,generalmanagerandCEOrespectivelyaccordingtotheassetdisposalauthority,theassetaccountshallbeaddedorcancelledinthecurrentmonthLearn.Teach.Inspire.
