在建工程结转固定资产管理办法（Measures for the management of fixed assets in construction projects）.docVIP

在建工程结转固定资产管理办法（Measures for the management of fixed assets in construction projects） Measures for the management of fixed assets in construction projects Background and situation Enterprises purchase and build fixed assets, whether commissioned by the construction sector, or self built, in addition to the equipment does not need to be installed, usually through the construction projects account. In some companies, due to various reasons and some objective, all or part of the engineering project has reached a predetermined state is put into use, for various reasons or intends to extend the trial production and not in accordance with the relevant regulations, the timely transfer of fixed assets accounting, the result is not reflect the real asset depreciation, should not the provision of the formation of inflated profits. Two, relevant laws and regulations 1, Ministry of Finance Building [2002]394 Promulgated the Regulations financial management of basic construction twenty-ninth stipulates: the trial operation period determined in accordance with the following provisions: the introduction of foreign equipment project construction contract according to the provisions of the trial operation period; the domestic general construction project trial operation principle in accordance with the approved design documents required for the implementation. If the trial run period of a construction project in a particular industry needs to exceed the prescribed trial run period, it shall be submitted to the approval organ of the project design document for approval. Article thirtieth: construction project design documents according to the provisions of the approved industrial projects completed, the load test (the introduction of foreign equipment project contract expiration test) or trial operation period to the normal production of qualified products, non industrial projects to meet the design requirements, can be used normally, shall timely organize acceptance, transfer of prod