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部分生产型企业由于管理制度的不健全,随着时间的推移,难以明确地知道该公司拥有多少资产,以及它们所属的部门、存放地点、使用状况等。职工离开单位或调动工作资产交接不及时或有遗漏,资产查不清楚,从而流失了资产。因此需加强固定资产采购内部控制,固定资产使用内部控制、固定资产岗位分工控制。
Due to the imperfect management system, some production-oriented enterprises have difficulty in knowing exactly how much assets the company owns, as well as the departments, places, conditions of use, etc., of the company over time. Employees leave the unit or transfer of assets transfer is not timely or omission, the assets check unclear, thus losing the assets. Therefore, it is necessary to strengthen the internal control over the purchase of fixed assets, the internal control over the use of fixed assets, and the division of labor over the fixed assets.