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固定资产清查和盘点是一对经常混同的概念,区分二者的定义是相关理论研究的基础。成品油销售企业固定资产管理具有数量多、分布广、变化快等特点,对资产清查盘点的要求较高,加强信息化管理是大势所趋,这需要相关理论研究的支持,这些理论对于其它有类似特点的企业均有参考意义。本文除了归纳了资产清查盘点信息化的基本理论观点外,还首次提出了盘点日后事项管理理论,对于延长资产清查盘点的时效性有着显著的作用。
Inventory and inventory of fixed assets is a concept often mixed with each other, the definition of the two is the basis of relevant theoretical research. The fixed asset management of oil product sales enterprises has the characteristics of large quantity, wide distribution and rapid change, and requires a high inventory check on assets. Strengthening information management is the trend of the times, which requires the support of relevant theoretical research. For other similar characteristics Of the enterprises have reference value. In addition to summarizing the basic theory of asset inventory inventory information, this article also puts forward the inventory management theory in the future, which plays a significant role in extending the timeliness of inventory checking.