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新增固定资产的动用是基本建设投资的最终体现。分析检查新增固定资产动用计划的执行情况,是对基本建设进行财政监督的一个重要环节。现将我们在 1956年10月对沈阳市某厂进行分析检查的方法介绍如下:检查新增固定资产动用计划的完成情况,主要是根据基本建设投资定期统计报表,结合基本建设计划和其它统计资料进行分析,并根据分析结果,到现场检查对证,查明影响计划完成的原因,积极提出建议,督促改进。
The use of new fixed assets is the ultimate embodiment of capital construction investment. Analyzing and examining the implementation of the plan for mobilizing new fixed assets is an important part of financial supervision of capital construction. Now we in October 1956 to a factory in Shenyang analysis and inspection methods are described below: Check the completion of the new plan for the use of fixed assets, mainly based on regular reports on capital construction investment, combined with the capital construction plans and other statistical data According to the analysis result, go to the site to check the card, find out the reasons that affect the completion of the plan, make suggestions actively and supervise the improvement.