一、固定资产管理的总体要求固定资产管理的要求,是要在充分提高固定资产的使用效率的同时,保证固定资产使用的安全、完整,明确使用部门及管理岗位人员的资产管理职责,确保手续完整、合规,管理有序,账实相符。同时,企业固定资产的管理规定不违背国家《中华人民共和国会计法》、《中华人民共和国企业所得税法实施条例》、最新《企业会计准则》的规定。固定资产的采购、报废、处置,必须按照内控设定的权限执行,不得先购买,后报批;也不得越权审批。固定 First, the overall requirements for fixed asset management Fixed asset management requirements, is to fully improve the efficiency of the use of fixed assets, while ensuring the safe use of fixed assets, the department clearly defined and management positions of staff asset management responsibilities to ensure that procedures Complete, compliant, well-managed, account in fact. At the same time, the regulations on the administration of fixed assets of enterprises do not violate the provisions of the Accounting Law of the People’s Republic of China, the Regulations for the Implementation of the Law of the People’s Republic of China on Enterprise Income Tax and the latest Accounting Standards for Business Enterprises. The procurement, scrapment and disposal of fixed assets must be implemented in accordance with the authority set by the internal control system. fixed