企業(yè)內(nèi)控規(guī)范 第二章 固定資產(chǎn)

1、Risk Control MatrixCompanyCompany：Branch:Process: Fixed AssetsProcess Index: CA-2ProcessNo.RiskPriority2.1-Fixed Asset AdditionR1未建立健全固定資產(chǎn)管理制度，可能造成資產(chǎn)管理環(huán)節(jié)與職責(zé)權(quán)限規(guī)范不明確，導(dǎo)致舞弊發(fā)生或影響資產(chǎn)管理效果、效率。Sound fixed assets managementsystems are not established. Assetmanagement chain and responsibilityand authority are n

2、ot clearly specified,and may lead to fraud or impact oneffects and efficiency of assetmanagement.HighR2固定資產(chǎn)購買、建造決策失誤，可能造成企業(yè)資產(chǎn)損失或資源浪費。固定資產(chǎn)采購（包括供應(yīng)商、價格、合同簽訂等）未經(jīng)適當審批或超越授權(quán)審批，可能因重大差錯、舞弊、欺詐而導(dǎo)致資產(chǎn)損失。Incorrect strategy of fixed assetsprocurement or construction may causeasset loss or resouce waste to theenter

3、prise. Improper approval orapproval beyond authority may causematerial mistake, fraud, swindle andasset loss.HighR3固定資產(chǎn)驗收不當，可能導(dǎo)致企業(yè)資產(chǎn)損失或資產(chǎn)記錄不準確Inspection and acceptance of fixedassets are not properly implemented,and may lead to asset loss or improperassets record.MediumR4固定資產(chǎn)采購的付款未經(jīng)過恰當?shù)膶徟鶳ayment for

4、 fixed assets procurementare not properly authorized andapproved.MediumR5固定資產(chǎn)的取得未能真實、準確、完整地記錄在正確的會計期間，導(dǎo)致財務(wù)報表的錯報漏報。Fixed assets addtions are not truly,completely and accurately recorded inproper accounting period, and may leadto improper disclosure of financialstatements.High2.2- Fixed Assets Depreci

5、ationR6固定資產(chǎn)折舊政策不符合會計準則。Fixed assets depreciation policy doesnot meet accounting standards.HighR7折舊費用未能真實、準確、完整地記錄在恰當?shù)臅嬈陂g，導(dǎo)致財務(wù)報表的錯報漏報。Fixed assets depreciation are not truly,completely and accurately recorded inproper accounting period, and may leadto improper disclosure of financialstatements.High2

6、.3-Fixed Asset DisposalR8固定資產(chǎn)處置方式不合理，可能造成企業(yè)經(jīng)濟損失。Fixed assets are not properly disposed,causing asset loss to the enterprise.HighR9固定資產(chǎn)處置會計處理和相關(guān)信息記錄未能真實、完整、準確地記錄于恰當?shù)臅嬈陂g，可能導(dǎo)致企業(yè)財務(wù)報表的信息不準確。Disposal of fixed assets are notcompletely and accurately recorded inproper accounting period, and may leadto impr

7、oper disclosure of financialstatements.High2.4-Fixed Asset Physical ManagementR10固定資產(chǎn)操作不當、失修或維護過剩，可能造成資產(chǎn)使用效率低下、產(chǎn)品殘次率高，甚至發(fā)生生產(chǎn)事故，或資源浪費。Improper use, seldom repair andmaintain of fiexed assets may lead tolow efficiency, high cripple rate,resource waste or even productionaccident.MediumR11固定資產(chǎn)登記內(nèi)容不完整，可能

8、導(dǎo)致資產(chǎn)流失、資產(chǎn)信息失真、賬實不符。Fixed assets information are notcompletely recorded, causing falseaccount of assets or assets loss.HighR12固定資產(chǎn)投保制度不健全，可能導(dǎo)致應(yīng)投保資產(chǎn)未投保、索賠不力，不能有效防范資產(chǎn)損失風(fēng)險。Sound fixed assets insurance systemsare not established. Insurancecoverage may be low, insurance claimmay be ineffective, and asets

9、loss maynot be prevented.MediumR13固定資產(chǎn)抵押制度不完善，可能導(dǎo)致抵押資產(chǎn)價值低估和資產(chǎn)流失。Sound fixed assets pledge systems arenot established. Pleged assets may beundervalued and may cause assetloss.HighR14固定資產(chǎn)調(diào)撥未經(jīng)適當審批和記錄，使得固定資產(chǎn)的責(zé)任部門不明，成本歸集不清，導(dǎo)致財務(wù)報表的錯報漏報Fixed assets are re-allocated with noproper approval and record.Respons

10、ible department and costcenter are not clarified, causingimproper disclosure of financialstatements.Medium2.5-Fixed Assets stocktakings and ImpairmentR15固定資產(chǎn)丟失、毀損等造成賬實不符。Loss or damage of fixed assests causerecorded value differs from actualvalue.HighR16固定資產(chǎn)發(fā)生貶值，固定資產(chǎn)的記錄未能真實反映其經(jīng)濟價值和狀態(tài)，可能導(dǎo)致企業(yè)財務(wù)報表信息不準確

11、。Fixed assets recorded may not reallyreflect its fair value and status in caseof fixed assets value depreciation, andmay lead to improper disclosure offinancial statements.HighControlControl ObjectiveControl No.Article 15 An enterprise shall, in view of its developmentstrategy, fully utilize governm

12、ent policies relating toindependent innovations to continuously promote technicalupgrades of fixed assets and to dispose of out-datedequipments, in order to maintain technical advancement infixed assets and sustainable business developmentArticle 18 The enterprise shall reinforce the controls on fix

13、ed assetdisposal, specifically with a focus on related-partytransactions and disposal price in disposing of fixed assetsto avoid asset loss.Article 13 An enterprise shall strengthen the managementof buildings, machineries and all other fixed assets andplace emphasis on maintaining and enhancing the

14、fixedassets, in order to continuously improve the operationalefficiency of the fixed assets to optimum levels.Article 14 An enterprise shall establish detailed fixedasset listings, assign tag numbers to each item of the fixedassets, and prepare fixed asset tags which includeinformation such as sourc

15、es of supply, inspection andacceptance, places of use, responsible units andpersonnel, operation, maintenance, enhancement,depreciation, asset count, etc.The enterprise shall rigorously conduct daily maintenanceand major overhaul of fixed assets as planned, and conductregular repair and maintenance

16、of the fixed assets in orderto avoid unforeseen safety risks.The enterprise shall enhance the controls on the operationof key machineries of production lines by rigorouslyapplying operational procedures an operating-licensingsystem, and providing training for employees to help ensuresafety in the op

17、eration of machineries.Article 16 The enterprise shall, strictly follow the policy oftaking out insurance policies covering fixed assets. Fixedassets that need to be insured shall be insured in a timelymanner after being examined and approved in accordancewith the prescribed procedures.Article 17 An

18、 enterprise shall standardise themanagement of fixed asset collateral, specifying theprocedures and level of examination and approval authorityfor such collateral.When fixed assets are to be pledged, an application shallbe submitted by the relevant department and approval shallbe obtained from the r

19、elevant, authorised department orpersonnel. The fixed assets pledge procedures shall beexecuted by the asset management department.An enterprise shall strengthen the management of pledgedassets, establishing special asset lists to reasonablyassess their value.Article 18 An enterprise shall establish fixed assetchecking polici