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“十二五”期间,随着我国经济的不断发展和科学技术的不断进步,交通运输事业也得到了长足的发展,相应的,对交通运输行业投入的固定资产的总量也在不断增加,其构成也日趋复杂化,而固定资产的管理又是交通运输行业管理工作的重中之重,加强对交通事业单位固定资产的内部控制力度,提高固定资产的利用率,减少固定资产不必要的损失和风险是现阶段单位领导和财务人员十分关心和重视的问题之一,所以本文就交通行业固定资产管理中内部控制的相关问题进行了分析和探讨。
During the “Twelfth Five-Year Plan” period, with the continuous economic development in our country and the continuous improvement of science and technology, the transport industry has also made great strides. Correspondingly, the total amount of fixed assets invested in the transportation industry is also constantly rising Increase its composition is also increasingly complicated, and the management of fixed assets is the transportation industry management priorities, to strengthen the internal control of the fixed assets of transport units to improve the utilization of fixed assets and reduce the fixed assets The necessary loss and risk are one of the most concerned and important issues for unit leaders and financial personnel at the present stage. Therefore, this paper analyzes and discusses the related issues of internal control in the fixed asset management of the transportation industry.