摘要
随着企业的发展,固定资产管理在企业管理中愈加重要。但当前企业固定资产管理还存在对管理工作不够重视、管理制度不健全、固定资产核算不规范等问题,为此,企业应提高管理意识;加强内控管理并建立内部控制制度;规范固定资产核算,加强财务监管;加强部门协作,增强工作责任感;加强日常监管,防止固定资产流失。以此提高企业固定资产使用效益。
Fixed assets management in the enterprise management is particularly important with the development of the enterprise.But there exist some problems,such as less importance attached to the management work, the unsound management system, the irregular accounting of fixed assets, etc., so, in order to improve the efficiency of the use of enterprise fixed assets, the enterprise should improve the management consciousness, strengthen the internal management and establish an internal control system,regulate the accounting of fixed assets to strengthen the financial supervision, strengthen the co-operation between departments to improve the the sense of responsibility, and strengthen the daily supervision to prevent the erosion of fixed assets.
出处
《丽水学院学报》
2012年第4期56-59,共4页
Journal of Lishui University
关键词
企业
固定资产管理
问题
对策
enterprise
fixed assets management
problems
countermeasures
