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为了适应经济形势发展的需要以及促进国有企业日常工作的正常运转,必须对国有企业固定资产进行科学、合理的分类,并在此基础上建立有效的内部控制制度。本文分析了当前国有企业管理固定资产所存在的现实问题以及如何建立合理的内控制度体系对固定资产所存在的问题进行合理有效地加以解决。
In order to meet the needs of economic development and to promote the daily operation of state-owned enterprises, we must classify the fixed assets of state-owned enterprises scientifically and rationally and establish an effective internal control system on the basis. This paper analyzes the current problems of state-owned enterprises in managing fixed assets and how to establish a reasonable internal control system to solve the problems existing in fixed assets reasonably and effectively.