February 16, 2023  Source:Asset Management Department 

Recent，The Sky bet app download National Standardization Management Committee officially released the National Standards for Basic Classification and Code of Fixed Assets and other assets (GB/T 14885-2022) (hereinafter referred to as Sky bet app download "Classification and Code")。"Classification and Code" is revised by the Ministry of Finance's Asset Management Department，With the support of the National Standardization Management Committee，Based on the National Standard (GB/T 14885-2010) of "Fixed Asset Classification and Code"，Fully listen to all sectors of society、Opinions of the competent department of the industry，Completed for three years。The release and implementation of the national standard of "Classification and Code"，To further deepen the reform of the budget management system，Specifies and strengthen the basic information management of state -owned assets in administrative and developed state -owned assets，Realize the full -caliber and full life cycle management of assets，Improving the level of asset management informatization provides basic support。 

Sky bet app download "Classification and Code" is divided into houses and structures、Equipment、Cultural relics and display products、Books and files、Furniture and utensils、Special animals and plants、Materials and other 7 categories，Divided 75 major categories on this basis，and nearly 3,000 items。Have the following characteristics: 

Sky Bet "Classification and Code" on the basis of the six gate categories of the original fixed assets，In order to meet the connection between asset management and government procurement, you need to increase the "material" category; in order to meet the fixed assets、Public infrastructure、Cultural Relics Cultural Assets、Government Reserve Materials、Affordable housing、PPP project asset management needs，Set road、Bridge gallery、Dams and other categories; for some units, reflect the inconvenience of the current category、A problem with crossing，Further simplify and clarify related classification，Avoid as much as possible to avoid belonging to different categories of assets as much as possible，For example, "Special Equipment"、"General Equipment" is integrated into the "equipment" door category。 

      The second is unified coding rules，Provide basic support for asset management integration into budget management。Unified encoding system requirements according to budget management，Unified fixed assets、Code Code Code Code Code Code Code，penetrating asset management、Budget execution、Budget execution、Government procurement、Accounting and other business links，Budget unit directly prepares procurement budget for new asset information，And can automatically extract asset stock information through classification and code。 

      Third is to focus on basic attributes，Realize the two -way control of asset management and accounting。In actual work，According to the needs of management，One type of assets can belong to different accounting subjects，Considering the uniqueness of the code，"Classification and Code" is not strictly divided in accordance with the accounting subjects，Reference to the competent department of various industries，Focus on the basic attributes of assets to classify，Can enhance applicability。In daily management，Using the asset information card as the carrier，"Asset Classification" on the information card、"unit accounting subjects" and other indicators，It can realize the full -caliber classification management of assets。For easy use，Provides "Fixed Assets and other asset basic classification of asset basic classification and accounting subjects in the appendix"，Provides guidelines for the accounting accounting of asset management。 

      Fourth is to specify the expansion rules，Combination of full -caliber management of assets and depth management。"Classification and Code" provides a job guidelines for basic classification and code expansion and mapping of assets such as fixed assets，It is convenient for the use of units to take into account industry management needs to expand the classification code of the GB/T 14885 specification。 

Annex: 1. "Fixed Assets and other assets and other assets of assets" national standards (GB/T 14885-2022) 

　　　　  2.gb/t 14885-2022 and GB/T 14885-2010 New and Old Code Comparison

Annex download:

1."Basic Classification and Code of Assets and other assets such as fixed assets" (GBT 14885-2022) .pdf

2.GBT 14885-2022 and GBT 14885-2010 new and old code contrast .pdf