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从事业单位固定资产在内部控制方面存在的主要问题入手,提出了通过完善内部控制要素,来加强事业单位固定资产管理的具体措施。
Starting from the main problems existing in the internal control of the fixed assets of the institutions, this paper proposes specific measures to strengthen the management of the fixed assets of the institutions by improving the internal control elements.