摘要
企业在固定资产管理过程中加强内部控制审计具有十分重要的意义,关系着企业的稳定可持续发展。基于此,论述了固定资产管理中内部控制审计的要求,分析了固定资产管理内部控制审计的现状,并提出了内部控制审计在固定资产管理过程中的具体运用措施。
It is of great significance for enterprises to strengthen internal control audit in the process of fixed asset management,which is related to the stable and sustainable development of enterprises.Based on this,this paper discusses the requirements of internal control audit in fixed asset management,analyzes the current situation of internal control audit of fixed asset management,and puts forward the specific application measures of internal control audit in the process of fixed asset management.
作者
钟洁
ZHONG Jie(Guangxi Investment Group Co.,Ltd)
出处
《当代会计》
2023年第6期94-96,共3页
Contemporary Accounting
关键词
内部控制审计
固定资产管理
企业
internal control audit
fixed asset management
enterprise
