財產(chǎn)清查制度.doc

為了加強指揮部財產(chǎn)管理，防范財產(chǎn)物資的損失、毀壞，確保指揮部財產(chǎn)物資的安全和完整，提高財產(chǎn)使用效率，促進財產(chǎn)保值、增值，依據(jù)《中華人民共和國會計法》特制定本制度。
一、財產(chǎn)清查范圍包括：
1、現(xiàn)金、銀行存款等貨幣資金；
2、應收賬款、應付賬款等結算資金；
3、各項投資；
4、房屋建筑物、機械設備、運輸工具等各項固定資產(chǎn)；
5、需要清查、核實的其他財產(chǎn)。
二、財產(chǎn)清查的組織領導
財產(chǎn)清查必須有指揮部主要負責人、各業(yè)務部門負責人參加，成立財務、審計、財產(chǎn)清查領導小組。
三、財產(chǎn)清查的期限和方法
工程竣工、財產(chǎn)物資保管人員變動時和編制年度財務會計報告前必須進行財產(chǎn)清查；貨幣資金、短期投資、應收賬款、長期投資、固定資產(chǎn)等財產(chǎn)的清查，每年至少進行一次，一般在年終決算前實施；對貨幣
In order to strengthen the headquarters property management, property and materials to prevent loss, damage, ensure that the headquarters property, security and integrity of materials and improve efficiency in the use of property, to promote preservation of property, value-added, according to "The People's Republic of China Accounting Law" formulated in the system.
A property inventory include:
1, cash, bank deposits and other monetary funds;
2, accounts receivable, accounts payable and other settlement funds;
3, of the investment;
4, houses, buildings, machinery and equipment, transport equipment and other fixed assets;
5, need to check and verify the other properties.
Second, property inventory of the organization and leadership
Property inventory must have command of the main person in charge is responsible for all business participants, the establishment of financial, auditing, property inventory leading group.
Third, the duration and method of inventory property
Completion of the project, the properties change in custody of officers and preparation of annual financial accounting report, the property must be checked; monetary funds, short-term investments, accounts receivable, long-term investment, fixed assets, inventory and other property, at least once a year, usually in the end of the year before the final accounts; on the money
 

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