低值易耗品管理制度.doc

低值易耗品管理制度
  

为了加强低值易耗品管理，严格控制管理费用开支，特制定本办法。
一、低值易耗品是指使用年限在一年以下，单位价值在2000元以下，不作为固定资产管理的物品。
二、指挥部行政办公室为低值易耗品采购和管理部门。指挥部财务审计部为监督核算部门。
三、指挥部的低值易耗品管理应设立物品明细账和库存统计表进行管理。
四、指挥部的采购和入库
     1、凡指挥部或各处室需采购的物品，每月须填写购物计划，经行政办公室汇总编制计划，报经主管副总和总经理批准后方可购进。
     2、采购物品应本着节约成本、价廉物美为原则，不得谋取私利。
     3、采购物品后，办理入库手续，填写有关物品明细账；凭发票和入库单向财务部门报销。
五、物品领用和管理
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