Legal basis: Measures for the Implementation of Fixed Assets Management in Administrative Institutions
Twenty-first in the daily management of fixed assets, the financial department is responsible for classified accounting according to the value of fixed assets, auditing the budget of fixed assets, and supervising and inspecting the management of fixed assets; The state-owned assets management department is responsible for the specific management of fixed assets such as budget preparation, planned procurement, acceptance and warehousing, registration and custody, requisition and distribution, maintenance, allocation and disposal, and is responsible for the classification and accounting of physical quantities. According to the actual situation of each department, some daily management work can also be entrusted to the asset occupation unit; The technical department participates in the maintenance and technical appraisal of special equipment; The user department is responsible for reasonable and effective use and daily maintenance management to prevent waste.
Twenty-second fixed assets budget and purchase plan should not only proceed from actual needs, but also pay attention to economy. Reasonable allocation should be made according to the equipment and use standards of various assets, and existing fixed assets should be fully utilized to prevent backlog and waste. For the fixed assets subject to unified procurement according to regulations, the detailed purpose of use shall be provided, and the detailed functions and other requirements shall be defined.
Twenty-third state-owned assets management departments must improve the daily management system of fixed assets account card, requisition, disposal and inventory. The user department shall designate a special person to be responsible for collecting, keeping and counting the fixed assets and other items of the department.