| 固定资产内部会计控制方法 |
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| 引用本文： | 翟立文.固定资产内部会计控制方法[J].商丘职业技术学院学报,2012(4):38-39. |
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| 作者姓名： | 翟立文 |
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| 作者单位： | 商丘职业技术学院经贸系 |
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| 摘 要： | 随着《内部会计控制规范——基本规范》试行条例在2001年6月22日发布实施，企业对各项资产的取得、使用、管理越来越重视。固定资产作为企业资产的重要组成部分，在企业经营活动中有举足轻重的地位。因此，加强固定资产管理，合理配置固定资产，提高固定资产的使用效率，成为固定资产内部控制的主要内容。
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| 关 键 词： | 固定资产 内部控制 关键控制点 |
Internal Accounting Controlling Methods of Fixed Assets |
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| ZHAI Li-wen.Internal Accounting Controlling Methods of Fixed Assets[J].Journal of Shangqiu Vocational and Technical College,2012(4):38-39. |
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| Authors: | ZHAI Li-wen |
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| Institution: | ZHAI Li-wen(Department of Economy and Trade,Shangqiu Vocational and Technical College,Shangqiu 476000,China) |
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| Abstract: | With the establishment of Internal Accounting Control Standard-Basic Norms on June 22,2001,enterprises pay more and more attention to the acquisition,use,management of all assets.As an important part of enterprise assets,fixed assets play an magnificent role in the business activities of enterprises.Therefore,strengthening the fixed assets management,rational configuration of fixed assets,as well as improvement of the efficiency in the use of fixed assets,will become the main contents of the internal control of fixed assets. |
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| Keywords: | fixed assets internal control key point of control |
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