資產管理制度講解英文

?I.GeneralProvisions

1.Purpose

Thepurposeofthisassetmanagementsystemistostandardizethemanagementofthepany'sassets,ensurethesafetyandintegrityofassets,improvetheutilizationefficiencyofassets,andsafeguardthelegitimaterightsandinterestsofthepany.

2.ScopeofApplication

Thissystemappliestoallassetsownedorcontrolledbythepany,includingfixedassets,intangibleassets,currentassets,andotherassets.

3.DefinitionofAssets

FixedAssets:Tangibleassetswithausefullifeofmorethanoneyearandaunitvaluehigherthanthespecifiedstandard,whichareusedforthepany'sbusinessoperations,production,andmanagement.

IntangibleAssets:Nonphysicalassetsthathavevalueandcanbringeconomicbenefitstothepany,suchaspatents,trademarks,copyrights,andgoodwill.

CurrentAssets:Assetsthatareexpectedtoberealized,sold,orconsumedwithinoneyearoroneoperatingcycle,includingcash,bankdeposits,accountsreceivable,inventory,etc.

II.AssetClassificationandCoding

1.AssetClassification

FixedAssetsClassification:

Buildings:Officebuildings,factories,warehouses,etc.

MachineryandEquipment:Productionequipment,officeequipment,transportationequipment,etc.

ElectricalEquipment:Powergenerationequipment,electricalcontrolequipment,etc.

ElectronicEquipment:Computers,printers,copiers,etc.

Vehicles:Companyownedcars,trucks,etc.

FurnitureandFixtures:Officedesks,chairs,filingcabinets,etc.

OtherFixedAssets:Assetsthatdonotfallintotheabovecategoriesbutmeetthedefinitionoffixedassets.

IntangibleAssetsClassification:

PatentsandTechnology:Inventionpatents,utilitymodelpatents,andproprietarytechnologies.

TrademarksandBrands:Registeredtrademarks,wellknownbrands.

Copyrights:Softwarecopyrights,literaryandartisticworkscopyrights.

Goodwill:Reputationandbrandimageestablishedthroughbusinessoperations.

CurrentAssetsClassification:

CashandCashEquivalents:Cashonhand,bankdeposits,andshortterminvestmentsthatcanbeeasilyconvertedintoknownamountsofcash.

AccountsReceivable:Amountsowedtothepanybycustomersforgoodssoldorservicesprovided.

Inventory:Rawmaterials,workinprocess,andfinishedgoodsheldforsale.

2.AssetCoding

Eachassetshallbeassignedauniquecodeforeasyidentificationandmanagement.

Thecodingrulesshallbeformulatedaccordingtotheassetclassification,whichmayincludeabinationoflettersandnumbers.Forexample,forfixedassets,thefirstfewdigitsmayrepresenttheassetcategory,andthefollowingdigitsmaybesequentialnumberswithinthecategory.

III.AssetAcquisition

1.RequisitionProcess

Whendepartmentsneedtoacquireassets,theyshallsubmitassetrequisitionformstotheassetmanagementdepartment.Therequisitionformshallincludedetailssuchastheassetname,model,quantity,specification,estimatedprice,andthereasonforacquisition.

Theassetmanagementdepartmentshallreviewtherequisitionformstoensurepliancewiththepany'sassetacquisitionpoliciesandbudgetaryconstraints.

2.ApprovalProcess

Forassetswithintheapprovedbudget,theassetmanagementdepartmentshallforwardtherequisitionformstotherelevantapprovalauthoritiesforsignature.Theapprovalauthoritiesmayincludedepartmentmanagers,financialmanagers,andseniormanagement,dependingonthevalueandnatureoftheassets.

Forassetsexceedingthebudget,additionalapprovalproceduresshallbefollowed,includingobtainingspecialapprovalsfromseniormanagementandjustificationfortheoverbudgetacquisition.

3.PurchaseandProcurement

Afterapproval,thepanyshallselectappropriateprocurementchannelsforassetacquisition.Forgeneralassets,petitivebidding,invitationtotender,ordirectprocurementfromqualifiedsuppliersmaybeadoptedinaccordancewithrelevantregulations.

Duringtheprocurementprocess,contractsshallbesignedwithsupplierstoclarifytherightsandobligationsofbothparties,includingassetspecifications,quantity,price,deliverytime,qualityassurance,andaftersalesservice.

IV.AssetRegistrationandRecordKeeping

1.InitialRegistration

Onceanassetisacquired,theassetmanagementdepartmentshallconductinitialregistrationintheassetmanagementsystem.Theregistrationinformationshallincludetheassetcode,name,model,specification,quantity,acquisitiondate,acquisitioncost,supplierinformation,andlocationofuse.

2.RegularUpdates

Theassetmanagementdepartmentshallupdatetheassetinformationregularlytoreflectanychangesintheasset'sstatus,suchastransfer,disposal,depreciation,andmaintenance.

Whenanassetistransferredbetweendepartments,therelevanttransferproceduresshallbepleted,andtheassetmanagementsystemshallbeupdatedaccordingly.

3.RecordKeepingRequirements

Detailedassetrecordsshallbemaintainedinbothelectronicandpaperformsforatleastthestatutoryretentionperiod.Therecordsshallbeorganizedinalogicalmannerforeasyretrievalandauditing.

V.AssetDepreciation

1.DepreciationMethod

Thepanyshalladoptappropriatedepreciationmethodsforfixedassetsinaccordancewithaccountingstandards.Commonlyuseddepreciationmethodsincludestraightlinedepreciation,decliningbalancedepreciation,andsumofyears'digitsdepreciation.

Theselecteddepreciationmethodshallbedisclosedinthepany'sfinancialstatementsandshallbeconsistentlyappliedforeachclassoffixedassets.

2.DepreciationCalculation

Forstraightlinedepreciation,theannualdepreciationamountiscalculatedas(CostResidualValue)/UsefulLife.Thecostofthefixedassetincludesthepurchaseprice,transportationcosts,installationcosts,andotherdirectlyattributablecosts.Theresidualvalueistheestimatedvalueoftheassetattheendofitsusefullife,andtheusefullifeisdeterminedbasedonthenatureandexpectedusageoftheasset.

Forotherdepreciationmethods,thespecificcalculationformulasshallbeappliedaccordingtorelevantaccountingstandards.

3.DepreciationReviewandAdjustment

Theassetmanagementdepartmentshallreviewthedepreciationcalculationsregularlytoensuretheiraccuracy.Iftherearechangesintheusefullife,residualvalue,ordepreciationmethodoffixedassets,appropriateadjustmentsshallbemadeinaccordancewithaccountingregulations,andthefinancialstatementsshallbeupdatedaccordingly.

VI.AssetMaintenanceandRepair

1.MaintenancePlan

Theassetmanagementdepartmentshalldevelopmaintenanceplansfordifferenttypesofassetsbasedontheircharacteristicsandusagefrequency.Themaintenanceplansshallincludepreventivemaintenancetasks,maintenanceintervals,andresponsiblepersonnel.

Preventivemaintenancetasksmayincluderegularinspections,lubrication,calibration,andreplacementofwornoutpartstopreventassetfailuresandextendtheasset'sservicelife.

2.RepairProcess

Whenanassetrequiresrepair,theuserdepartmentshallreporttheproblemtotheassetmanagementdepartmentinatimelymanner.Theassetmanagementdepartmentshallassesstheseverityoftheproblemanddeterminewhetheritisaminorrepairoramajorrepair.

Forminorrepairs,theassetmanagementdepartmentmayarrangeforinhousemaintenancepersonnelorexternalcontractorstocarryouttherepairs.Formajorrepairs,adetailedrepairplanshallbedeveloped,includingrepaircosts,repairtime,andqualitycontrolmeasures.

3.MaintenanceCostControl

Thepanyshallestablishabudgetforassetmaintenanceandrepaircosts.Theassetmanagementdepartmentshallmonitorandcontroltheactualmaintenancecoststoensuretheydonotexceedthebudget.

Costcontrolmeasuresmayincludenegotiatingfavorablecontractswithmaintenanceserviceproviders,optimizingtheuseofspareparts,andimprovingtheefficiencyofmaintenanceoperations.

VII.AssetTransferandDisposal

1.TransferwithintheCompany

Whenassetsneedtobetransferredbetweendepartmentswithinthepany,atransferapplicationshallbesubmittedtotheassetmanagementdepartment.Thetransferapplicationshallincludedetailssuchastheassetname,code,quantity,reasonfortransfer,andreceivingdepartment.

Theassetmanagementdepartmentshallreviewthetransferapplicationandcoordinatewithrelevantdepartmentstopletethetransferprocedures.Afterthetransfer,theassetmanagementsystemshallbeupdatedtoreflectthenewlocationandresponsibledepartmentoftheasset.

2.ExternalTransfer

Forexternaltransferofassets,suchassellingordonatingassets,strictapprovalproceduresshallbefollowed.Theassetmanagementdepartmentshallconductapreliminaryassessmentoftheasset'svalueandmarketconditions.

Anassetappraisalmayberequiredforassetswithsignificantvalue.Afterobtainingapprovalfromtherelevantauthorities,thepanyshallhandletheexternaltransferproceduresinaccordancewithlegalandregulatoryrequirements,includingsigningtransferagreementsandpletingrelevanttaxprocedures.

3.Disposal

Whenassetsarenolongerinuse,damagedbeyondrepair,orhavereachedtheendoftheirusefullife,theyshallbedisposedof.Thedisposalmethodsmayincludescrapping,sellingforscrap,ordonatingtocharity.

Beforedisposal,theassetmanagementdepartmentshallconductaninventorycheckoftheassetstoensurethatallrelatedrecordsareaccurate.Afterobtainingapproval,thedisposalproceduresshallbecarriedoutinapropermanner,andtheassetmanagementsystemshallbeupdatedtoremovethedisposedassetsfromtherecords.

VIII.AssetInventory

1.InventoryFrequency

Regularassetinventoriesshallbeconductedtoensuretheaccuracyofassetrecords.Theinventoryfrequencymaybeannually,semiannually,orquarterly,dependingonthenatureandquantityofassets.

2.InventoryProcedures

Theassetmanagementdepartmentshallorganizeinventoryteamstoconductphysicalcountsofassetsatthespecifiedtime.Duringtheinventoryprocess,theinventoryteamsshallparetheactualphysicalassetswiththerecordsintheassetmanagementsystem.

Foranydiscrepanciesfound,detailedinvestigationshallbecarriedouttodeterminethereasons,suchasassetmisplacement,damagedassetsnotreportedinatimelymanner,orerrorsinrecordkeeping.

3.InventoryReportandFollowup

Aftertheinventory,aninventoryreportshallbeprepared,summarizingtheinventoryresults,includingthenumberofassetscounted,thenumberofdiscrepancies,andthereasonsfordiscrepancies.

Theassetmanagementdepartmentshallfollowuponthediscrepanciesandtakecorrectiveactionsinatimelymanner,suchasadjustingtheassetrecords,recoveringlostassets,orstrengtheningassetmanagementprocedures.

Ix.AssetSecurityandProtection

1.SecurityMeasures

Thepanyshallimplementsecuritymeasurestoprotectitsassetsfromtheft,damage,andunauthorizedaccess.Securitymeasuresmayincludeinstallingsecurityalarms,accesscontrolsystems,andsurveillancecamerasinrelevantareas.

Forvaluableassets,additionalsecurityprotectionmayberequired,suchasstoringtheminsecurestoragefacilitiesorusingencryptiontechnologyforelectronicassets.

2.EmployeeResponsibilities

Allemployeesareresponsibleforthesecurityandprotectionofpanyassetsintheircustodyoruse.Employeesshallfollowrelevantsecurityregulationsandprocedures,andreportanysuspiciousactivitiesorpotentialassetsecurityriskstotheassetmanagementdepartmentinatimelymanner.

3.SecurityTraining

Thepanyshallprovideregularsecuritytrainingtoemployeestoenhancetheirawarenessofassetsecurityandprotection.Thetrainingcontentmayincludesecuritypolicies,securityprocedures,andemergencyresponsemeasures.

x.AssetSupervisionandAuditing

1.InternalSupervision

Theassetmanagementdepartmentshallconductregularinternalsupervisionofassetmanagementactivitiestoensurepliancewithpanypoliciesandprocedures.Theinternalsupervisionmayincludereviewingassetacquisition,registration,maintenance,transfer,anddisposalrecords.

Anyviolationsorirregularitiesfoundduringinternalsupervisionshallbereportedtotherelevantmanagementlevels,andcorrectiveactionsshallbetakenpromptly.

2.ExternalAuditing

Thepany'sassetsshallbesubjecttoexternalauditingbyindependentauditingfirmsatleastonceayear.Theexternalauditshallcoverallaspectsofassetmanagement,includingassetvaluation,depreciationcalculation,andassetdisposal.

Theauditresultsshallbeusedtoimprovethepany'sassetmanagementsystemandensuretheaccuracyandintegrityofassetinformationinthefinancialstatements.

xI.PenaltiesandIncentives

1.Penalties