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固定资产管理与内部会计控制是公路施工企业的重要工作,但目前该项工作存在不足,主要表现在账户与实际情况不符合、部门之间的沟通不畅通、责任人处罚机制未落实等方面。为应对这些问题,今后应该采取有效的改进和完善对策,建立岗位责任制、实现固定资产管理电算化、重视固定资产取得与验收控制、明确各部门的职责和权限,并注重固定资产的处置控制、加强检查监督工作。
Fixed assets management and internal accounting control are the important work of road construction enterprises. However, there are not enough jobs in this field at present, mainly because the accounts are not in conformity with the actual situation, the communication between departments is not smooth, and the punishment mechanism of responsible persons is not implemented. In order to deal with these problems, we should take effective measures to improve and perfect the system, establish a job responsibility system, realize the computerized management of fixed assets, attach importance to the control over the acquisition and acceptance of fixed assets, clarify the responsibilities and authorities of various departments, and pay attention to the disposal of fixed assets Control, strengthen inspection and supervision.