DB43-T 2892-2023 行政事業(yè)單位公物倉管理規(guī)范

ICS

.100.99CCS

43湖 南 省 地 方 標(biāo)準(zhǔn)DB43/T

2892—2023行政事業(yè)單位公物倉管理規(guī)范Specification

for

management

of

official

property

warehousein

administrative

institutions2023

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12

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20

發(fā)布

2024

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實(shí)施湖南省市場監(jiān)督管理局

發(fā)

布DB43/T

— 前言························································································································

Ⅲ1

·····················································································································12

規(guī)范性引用文件······································································································13

術(shù)語和定義············································································································14

基本原則···············································································································15

總體要求···············································································································26

資產(chǎn)來源···············································································································27

流程管理···············································································································27.1 入倉管理·········································································································27.2在倉管理·········································································································37.3 出倉管理·········································································································37.4 退倉管理·········································································································38

賬務(wù)和信息化管理···································································································48.1 賬務(wù)管理·········································································································48.2 信息化管理······································································································49

檔案管理···············································································································410 監(jiān)督與改進(jìn)···········································································································4DB43/T

— 本文件按照

GB/T

—《標(biāo)準(zhǔn)化工作導(dǎo)則 第

1

部分：標(biāo)準(zhǔn)化文件的結(jié)構(gòu)和起草規(guī)則》的規(guī)定起草。請(qǐng)注意本文件的某些內(nèi)容可能涉及專利。本文件的發(fā)布機(jī)構(gòu)不承擔(dān)識(shí)別專利的責(zé)任。本文件由湖南省機(jī)關(guān)事務(wù)管理局提出并歸口。本文件起草單位：湖南省機(jī)關(guān)事務(wù)管理局、湖南省財(cái)政廳、湖南中和創(chuàng)遠(yuǎn)管理技術(shù)咨詢有限公司。本文件主要起草人：唐恒忠、張軍良、何芳、蔣仕勇、朱水聰、陳智勇、姜濤。IIIDB43/T

—1

息化管理、檔案管理和監(jiān)督與改進(jìn)的要求。時(shí)機(jī)構(gòu)的國有資產(chǎn)公物倉管理活動(dòng)。2

規(guī)范性引用文件文件。GB/T

40645—信息安全技術(shù)互聯(lián)網(wǎng)信息服務(wù)安全通用要求GB/T

41568— 機(jī)關(guān)事務(wù)管理 術(shù)語3

術(shù)語和定義下列術(shù)語和定義適用于本文件。3.1公物倉

[來源：GB/T

41568—，5.8，有修改]3.2虛擬倉

warehouse能，能實(shí)現(xiàn)全流程管理業(yè)務(wù)在線辦理的公物倉管理信息系統(tǒng)。4

基本原則行政事業(yè)單位公物倉應(yīng)確保實(shí)物資產(chǎn)與價(jià)值管理相統(tǒng)一，資產(chǎn)管理與預(yù)算管理、財(cái)務(wù)管理相結(jié)合，并堅(jiān)持以下原則：——統(tǒng)籌調(diào)劑，優(yōu)化配置；——科學(xué)整合，虛實(shí)結(jié)合；——循環(huán)使用，厲行節(jié)約；——?jiǎng)討B(tài)管理，高效便利。DB43/T

—5

總體要求5.1 應(yīng)設(shè)立公物倉管理的專職部門，配備專職人員，總體負(fù)責(zé)公物倉管理工作。5.2

應(yīng)按照國有資產(chǎn)管理要求實(shí)施管理，建立國有資產(chǎn)全流程管理相關(guān)制度，包括但不限于審核、查勘、資產(chǎn)移交、查驗(yàn)、核對(duì)、保管和出倉等制度。5.3 應(yīng)定期開展資產(chǎn)清查盤點(diǎn)，確保公物倉資產(chǎn)信息真實(shí)、準(zhǔn)確、完整。5.4 應(yīng)建立公物倉資產(chǎn)損失賠償機(jī)制。5.5 應(yīng)定期向財(cái)政管理部門報(bào)送公物倉資產(chǎn)增減變動(dòng)、調(diào)劑使用及資產(chǎn)處置等情況。5.6 新增資產(chǎn)配置，應(yīng)優(yōu)先通過公物倉調(diào)劑方式解決。5.7應(yīng)建立公物倉虛擬倉，對(duì)公物倉管理的全過程進(jìn)行動(dòng)態(tài)管理。6

資產(chǎn)來源行政事業(yè)單位公物倉的資產(chǎn)來源可包括：——低效運(yùn)轉(zhuǎn)或閑置一年以上且能繼續(xù)使用的資產(chǎn)；——超過規(guī)定標(biāo)準(zhǔn)配置的資產(chǎn)；——因機(jī)構(gòu)撤銷、合并收回的資產(chǎn)；——臨時(shí)機(jī)構(gòu)（含工作專班）購置的資產(chǎn)；——待報(bào)廢資產(chǎn)中仍有使用價(jià)值的資產(chǎn)；——其他應(yīng)納入公物倉管理的資產(chǎn)。7

流程管理7.1 入倉管理7.1.1 應(yīng)在虛擬倉提交資產(chǎn)入倉申請(qǐng)，說明事項(xiàng)包括但不限于資產(chǎn)品名、規(guī)格型號(hào)、單位、數(shù)量、購后，報(bào)資產(chǎn)管理部門審核。7.1.2 應(yīng)審核入倉申請(qǐng)和相關(guān)資料，查勘擬入倉資產(chǎn)情況后，確定入倉資產(chǎn)管理模式和存放地點(diǎn)：位負(fù)責(zé)管理；

3

個(gè)工作日內(nèi)應(yīng)將資產(chǎn)移送集中管理倉，運(yùn)費(fèi)及拆裝等費(fèi)用由資產(chǎn)管理部門承擔(dān)；產(chǎn)，應(yīng)當(dāng)在機(jī)構(gòu)調(diào)整到位后

1

個(gè)月內(nèi)，辦理資產(chǎn)入倉手續(xù)；

1

倉手續(xù)。DB43/T

—產(chǎn)，除明確規(guī)定另有用途外，應(yīng)在臨時(shí)機(jī)構(gòu)（含工作專班）、組織撤銷或集中辦公結(jié)束后

15個(gè)工作日內(nèi)，由牽頭單位負(fù)責(zé)清理盤點(diǎn)后，辦理公物倉資產(chǎn)入倉。7.2 在倉管理7.2.1 應(yīng)對(duì)在倉資產(chǎn)實(shí)行分區(qū)、分類管理，應(yīng)根據(jù)入庫資產(chǎn)的包裝外形、重量、數(shù)量、性能和特點(diǎn)，分別放置。7.2.2應(yīng)對(duì)入庫資產(chǎn)進(jìn)行清楚有效的標(biāo)識(shí)，以有利于使用信息系統(tǒng)和設(shè)備進(jìn)行高效的管理。7.2.3 應(yīng)定期對(duì)在倉資產(chǎn)進(jìn)行檢查、維修和養(yǎng)護(hù)，防止物品腐蝕變質(zhì)、丟失、損壞。7.2.4 7.2.5應(yīng)設(shè)置明顯的安全等級(jí)標(biāo)志，并設(shè)置消防通信和報(bào)警設(shè)施，通道、出入口道路應(yīng)保持暢通。7.2.6 應(yīng)保持庫場整潔，庫內(nèi)溫濕度符合在庫物品保管的要求。7.2.7應(yīng)利用虛擬倉信息平臺(tái)對(duì)在倉資產(chǎn)實(shí)行動(dòng)態(tài)管理。7.3 出倉管理7.3.1 7.3.1.1 申請(qǐng)單位應(yīng)在虛擬倉提交資產(chǎn)調(diào)劑申請(qǐng)，經(jīng)主管部門確認(rèn)，財(cái)政管理部門會(huì)同資產(chǎn)管理部門批。7.3.1.2 申請(qǐng)單位應(yīng)到保管公物倉資產(chǎn)的單位領(lǐng)取資產(chǎn)，辦理資產(chǎn)移交手續(xù)，并承擔(dān)有關(guān)運(yùn)費(fèi)及拆裝等費(fèi)用。保管單位應(yīng)予以配合，協(xié)調(diào)辦理資產(chǎn)移交手續(xù)。7.3.2 資產(chǎn)借用7.3.2.1 申請(qǐng)單位應(yīng)在虛擬倉提交資產(chǎn)借用申請(qǐng)，經(jīng)主管部門確認(rèn)，資產(chǎn)管理部門審核后，辦理公物倉資產(chǎn)借用手續(xù)。7.3.2.2 借用不宜超過一年。申請(qǐng)單位應(yīng)簽訂借用協(xié)議，到保管公物倉資產(chǎn)的單位領(lǐng)取資產(chǎn)，需辦理資產(chǎn)借用交接手續(xù)。借用到期后，如需繼續(xù)借用，按

7.3.2.1

辦理續(xù)借手續(xù)。7.3.2.3 借用期間發(fā)生資產(chǎn)損壞的，由借用單位負(fù)責(zé)維修維護(hù)；發(fā)生資產(chǎn)損毀、滅失的，按

7.4.3

處理。7.3.2.4 借用期滿后，借用單位應(yīng)及時(shí)歸還。借用和歸還產(chǎn)生的有關(guān)搬運(yùn)費(fèi)及拆裝等費(fèi)用應(yīng)由借用單位承擔(dān)。7.3.3 資產(chǎn)捐贈(zèng)7.3.3.1 公物倉資產(chǎn)需要對(duì)外捐贈(zèng)的，應(yīng)由提出捐贈(zèng)事項(xiàng)的一方明確捐贈(zèng)主體和捐贈(zèng)用途。7.3.3.2 辦公設(shè)備設(shè)施與家具的捐贈(zèng)按

7.3.1

執(zhí)行。其他資產(chǎn)捐贈(zèng)按主管部門有關(guān)規(guī)定執(zhí)行。7.4 退倉管理7.4.1 資產(chǎn)管理部門應(yīng)對(duì)閑置超過一年、確實(shí)無法調(diào)劑使用的資產(chǎn)情況，在虛擬倉中提出退倉申請(qǐng)，辦理公物倉資產(chǎn)退倉。7.4.2 屬分散管理的公物倉資產(chǎn)，行政事業(yè)單位應(yīng)根據(jù)本單位公物倉資產(chǎn)中需要重新使用、處置的資重新使用的資產(chǎn)，納入單位在用資產(chǎn)管理。7.4.3 損毀、滅失資產(chǎn)，應(yīng)按規(guī)定審批后，辦理退倉手續(xù)。DB43/T

—7.4.4 退倉的資產(chǎn)需以報(bào)廢、轉(zhuǎn)讓或拍賣等方式處置的，應(yīng)按照資產(chǎn)處置管理的有關(guān)規(guī)定辦理審批手續(xù)。8

賬務(wù)和信息化管理8.1 賬務(wù)管理8.1.1 資產(chǎn)交接單等相關(guān)資料履行財(cái)務(wù)手續(xù)，確保賬賬相符、賬卡相符、賬實(shí)相符。8.1.2 納入集中管理的公物倉資產(chǎn)，資產(chǎn)管理部門應(yīng)憑資產(chǎn)調(diào)劑審批手續(xù)、資產(chǎn)交接單等相關(guān)資料履交接單等相關(guān)資料辦理資產(chǎn)賬務(wù)銷賬。8.1.3 公物倉資產(chǎn)處置收入，應(yīng)按照政府非稅收入管理等相關(guān)規(guī)定執(zhí)行。8.2 信息化管理8.2.1 應(yīng)確保虛擬倉系統(tǒng)互聯(lián)互通，對(duì)入倉資產(chǎn)實(shí)行全流程管理。8.2.2 應(yīng)建立虛擬倉運(yùn)行和維護(hù)相關(guān)制度。8.2.3 應(yīng)根據(jù)

GB/T

—

的要求確保虛擬倉的信息安全。8.2.4公物倉具體管理單位應(yīng)設(shè)置虛擬倉管理使用權(quán)限。公物倉管理員應(yīng)通過賬號(hào)密碼登錄虛擬倉，管理