学校后勤固定资产管理方案

学校后勤固定资产管理方案
英文回答：
School Logistics Fixed Assets Management Plan.
1. Purpose.
The purpose of this plan is to establish a comprehensive framework for the management of fixed assets within the school logistics department. This plan will provide guidance on the acquisition, inventory, maintenance, and disposal of fixed assets, ensuring their efficient and effective use.
2. Scope.
This plan applies to all fixed assets under the responsibility of the school logistics department, including:
Buildings and structures.
Equipment.
Furniture.
Vehicles.
Computers and information technology (IT) systems.
3. Definitions.
Fixed asset: A tangible asset that is relatively permanent in nature and is not intended for sale in the ordinary course of business.
Acquisition: The process of obtaining ownership of a fixed asset.
Inventory: A record of all fixed assets owned by the school.
Maintenance: The process of keeping fixed assets in good working condition.
Disposal: The process of removing a fixed asset from service and disposing of it in a responsible manner.
4. Acquisition.
All acquisitions of fixed assets must be approved by the school principal or a designated representative.
Prior to acquisition, a cost-benefit analysis should be conducted to determine the need for the asset and its potential impact on the school's budget.
All acquisitions must be documented and recorded in the school's fixed asset inventory.
5. Inventory.
The school shall maintain a comprehensive inventory of all fixed assets.
The inventory shall include the following information:
Asset description.
Serial number.
Acquisition date.
Purchase price.
Location.
Condition.
The inventory shall be updated regularly to reflect changes in the asset portfolio.
6. Maintenance.
A regular maintenance schedule shall be established
for all fixed assets.
Maintenance shall be performed by qualified personnel in accordance with the manufacturer's specifications.
All maintenance activities shall be documented and recorded in the asset's maintenance history.
7. Disposal.
Fixed assets that are no longer needed or have reached the end of their useful life shall be disposed of in a responsible manner.
Disposal methods may include:
Sale.
Donation.
Recycling.
Landfilling.
All disposals shall be documented and recorded in the asset's disposal history.
8. Monitoring and Evaluation.
The effectiveness of this plan shall be monitored and evaluated on a regular basis. The evaluation shall include:
A review of the asset inventory.
An assessment of the maintenance schedule.
A review of disposal practices.
A review of the overall cost-effectiveness of the plan.
The results of the evaluation shall be used to make necessary adjustments to the plan.
9. Responsibilities.
The school principal is ultimately responsible for the management of fixed assets within the school logistics department. The following individuals shall assist in the implementation of this plan:
School business manager.
Facilities manager.
IT manager.
Purchasing agent.
中文回答：
学校后勤固定资产管理方案。

1. 目的。

本方案旨在为学校后勤部门的固定资产管理建立一个全面的框架。

本方案将为固定资产的采购、盘点、维护和处置提供指导，确保其高效且有效地使用。

2. 范围。

本方案适用于学校后勤部门负责的所有固定资产，包括：
建筑物和构筑物。

设备。

家具。

车辆。

计算机和信息技术 (IT) 系统。

3. 定义。

固定资产，一种有形资产，其性质相对永久，并且不打算在正常业务过程中出售。

收购，获得固定资产所有权的过程。

盘点，学校拥有所有固定资产的记录。

维护，保持固定资产处于良好工作状态的过程。

处置，将固定资产从使用中移除并以负责任的方式处置的过程。

4. 收购。

所有固定资产的收购必须得到学校校长或指定代表的批准。

收购之前，应进行成本效益分析，以确定对该资产的需求及其
对学校预算的潜在影响。

所有收购必须有记录并记录在学校的固定资产清单中。

5. 盘点。

学校应维护所有固定资产的综合清单。

清单应包括以下信息：
资产描述。

序列号。

购置日期。

购买价格。

位置。

条件。

清单应定期更新，以反映资产组合的变化。

6. 维护。

应为所有固定资产制定定期维护计划。

维护应由合格人员按照制造商的规格进行。

所有维护活动应有记录并记录在资产的维护历史中。

7. 处置。

不再需要或已达到使用寿命的固定资产应以负责任的方式处置。

处置方式可能包括：
销售。

捐赠。

回收。

填埋。

所有处置应有记录并记录在资产的处置历史中。

8. 监控和评估。

本计划的有效性应定期监控和评估。

评估应包括：
资产清单的审查。

对维护计划的评估。

处置做法的审查。

对计划整体成本效益的审查。

评估结果应用于对计划进行必要的调整。

9. 责任。

学校校长最终负责学校后勤部门内固定资产的管理。

以下人员应协助实施本计划：
学校财务经理。

设施经理。

IT 经理。

采购员。