1. You need to ask the higher authorities for instructions;

2. Ask for instructions from the municipal and district finance bureaus after being approved by the higher authorities;

3. The application form for the disposal of state-owned assets of public institutions can only be filled in after the approval and consent of the municipal and district finance bureaus; (The Finance Bureau has)

4. After the form is signed by the competent department, the municipal and district finance bureaus, it can be used for the transfer of fixed assets; It should be noted that if the user of fixed assets after transfer is not a public institution, it will usually not be approved.

the transfer and sale of fixed assets with reduced or deficient inventory shall be submitted for approval according to the prescribed scope of authority, and the state-owned assets management department shall fill in the notice of reduction of fixed assets and handle the relevant transfer or cancellation procedures with the state-owned assets disposal opinions of the State Administration of Taxation or its own department, the report of fixed assets inventory surplus and deficit, and other documents.

The depreciation system of fixed assets in public institutions is (whether it is actually accrued or not is decided according to the situation)

Analysis: Implementation <; Accounting system of administrative institutions >: And the accounting systems of public institutions in most industries are not allowed to be depreciated. Depreciation is accrued only if very few institutions are managed as enterprises and the industry accounting system implemented is of the nature of enterprise system.

Extended information:

Management requirements for fixed assets of public institutions:

1. Public institutions should make a catalogue of fixed assets according to the prescribed standards and classifications and in combination with their own conditions. As a basis for accounting;

2. Foreign investment in fixed assets shall be submitted for approval according to the prescribed procedures;

3. Scrapping and transfer are generally written off after the approval of the person in charge of the unit (the scrapping and transfer of large, precise and expensive equipment and instruments shall be appraised by the relevant departments and reported to the competent department or the state-owned assets management department and the financial department for approval), and the income from price change (unless otherwise stipulated by the state) shall be transferred to the repair and purchase fund;

4. Fixed assets leased by financing shall be managed and accounted according to their own fixed assets;

5. When the inventory of fixed assets is conducted regularly or irregularly, a comprehensive inventory should be conducted before the end of the fiscal year.

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