低值易耗品管理制度.doc

低值易耗品管理制度
  

為了加強低值易耗品管理，嚴格控制管理費用開支，特制定本辦法。
一、低值易耗品是指使用年限在一年以下，單位價值在2000元以下，不作為固定資產管理的物品。
二、指揮部行政辦公室為低值易耗品采購和管理部門。指揮部財務審計部為監督核算部門。
三、指揮部的低值易耗品管理應設立物品明細賬和庫存統計表進行管理。
四、指揮部的采購和入庫
     1、凡指揮部或各處室需采購的物品，每月須填寫購物計劃，經行政辦公室匯總編制計劃，報經主管副總和總經理批準后方可購進。
     2、采購物品應本著節約成本、價廉物美為原則，不得謀取私利。
     3、采購物品后，辦理入庫手續，填寫有關物品明細賬；憑發票和入庫單向財務部門報銷。
五、物品領用和管理
Audit & Management System
   

In order to strengthen the Audit & management, strict control and management expenses, formulated approach.
1, Audit & is the useful life of less than one year, unit value of 2,000 yuan, not as a fixed asset management items.
2, Command Executive Office for the Audit & procurement and management. Command Financial Audit Department to oversee the accounting department.
Third, the Audit & Management should be set up headquarters and a breakdown of items and inventory management tables.
4, Command procurement and warehousing
     1, where the headquarters or of the offices need to purchase the items a month to fill shopping plan, prepared by the Executive Office of the summary plan, reported to the competent vice president and general manager for approval before purchase.
     2, the procurement of goods should be in line with cost savings, good value for money principle, not for personal gain.
     3, the procurement of goods, the handling procedures for storage, fill out a breakdown of the goods; with one-way inbound invoices and reimbursement of the financial sector.
5, items requisitioned and management
2009-9/低值易耗品管理制度.rar

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