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完善企业内部控制体系建设,确保企业内部控制持续有效运行,是企业管理的重要内容。固定资产作为企业重要的经济资源,是内部控制的关键方面,因此,基于内部控制理论对企业固定资产管理进行分析,结合内部控制要素对固定资产内控管理体系进行设计和改进,有利于充分实现固定资产管理的有序、合理使用,促进资产的保值增值。
Improving the internal control system of the enterprise and ensuring the continuous and effective operation of the internal control of the enterprise are important contents of the enterprise management. As an important economic resource of an enterprise, fixed assets are the key aspects of internal control. Therefore, the analysis of the fixed assets management of an enterprise based on the theory of internal control and the design and improvement of the internal control system of fixed assets in light of the internal control factors are conducive to the full realization of the fixed Assets management, orderly and reasonable use, and promote the preservation and appreciation of assets.