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固定资产对企业的生产经营活动具有重要影响,但投资固定资产也同样具有一定的不确定性和风险,本文从固定资产投资理论入手,解释了进行固定资产投资的理论依据,并根据固定资产管理内... 固定资产对企业的生产经营活动具有重要影响,但投资固定资产也同样具有一定的不确定性和风险,本文从固定资产投资理论入手,解释了进行固定资产投资的理论依据,并根据固定资产管理内容,即固定资产的购置管理和固定资产的持有管理以及固定资产的处置管理,研究当前企业固定资产投资的发展状况和制约因素,分别从企业固定资产的内部控制和固定资产日常管理以及固定资产处置三个方面分析了当前企业固定资产投资存在的不足与问题,第一,企业固定资产投资内部控制不完善,如企业固定资产投资缺少市场调研、固定资产投资风险难控制和职能部门管控不到位以及固定资产投资权责分配和职责分工不科学、等。第二,固定资产日常管理不严格,如固定资产管理和利用没有可靠保证、固定资产会计处理不恰当。第三,以及固定资产处置不及时、不合理。随即从解决这三个大方面问题展开了细致的分析和讨论,最终提出如何搞好固定资产投资的措施和手段。 展开
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匿名用户
2013-12-23
展开全部
Fixed assets of production and operating activities of enterprises has important influence on the investment in fixed assets, but also have certain uncertainty and risk of investment in fixed assets, this paper explains the theory of investment in fixed assets, and according to the theoretical basis of the fixed assets, fixed assets management of fixed assets management and purchasing management and hold disposal of fixed assets management of enterprise at present, fixed assets investment development status and restriction factor, separately from the enterprise internal control of fixed assets and fixed assets and fixed assets disposal daily management of enterprises is analyzed from three aspects of the fixed assets investment deficiency and problems, first, the enterprise internal control of investment in fixed assets is not perfect, the investment of enterprise fixed assets such as lack of market research, fixed assets investment risk control and functional departments to control does not reach the designated position, and investment in fixed assets accounting responsibilities distribution and not science, etc. Second, the daily management of fixed assets, such as fixed assets not strict management and utilization of no reliable guarantee, fixed assets accounting treatment inappropriate. Third, and fixed assets disposal, unreasonable. To solve the three big immediately from the aspects of careful analysis and discussion, and finally puts forward how to improve the fixed assets investment measures and methods.
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匿名用户
2013-12-23
展开全部
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