摘要
由于固定资产在企业资产总额中一般都占有较大的比例,确保企业资产安全、完整,意义重大。国家对固定资产的管理十分重视。新的《企业会计准则》及有关固定资产新准则相继出台,对固定资产的确认、计量和处置都作出了明确的规定,走在了与国际固定资产会计准则接轨的前沿。一个企业的良性发展,固定资产管理显得尤为重要,固定资产清查是加强固定资产管理的一项十分重要的措施,通过固定资产清查能够发现固定资产管理中存在的问题,制定相应的措施,从而不断提高固定资产的管理水平。
For the fixed assets account for a large proportion in the total value of assets of enterprise, which is of great significant to ensure the assets＇ safety and integrity. Our county paid much attention to the management of fixed assets. ＇New accounting standards for enterprises＇ and related provisions of fixed assets which had given a clear provision for confirmation, measurement and disposition of assets are ahead of file. The management of fixed assets is important to a enterprise＇ s virtuous development. Fixed assets checking is an important measure to strength management of fixed assets . Checking fixed assets can find the existing problems and make measures to improve the management of fixed assets
出处
《特钢技术》
CAS
2010年第1期60-62,共3页
Special Steel Technology
关键词
固定资产
强化
管理
Fixed assets, Strength, Management
