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针对交通运输企业,由于固定资产比重较大,面对激烈的挑战和竞争,如何执行内部会计控制,已成为交通运输企业的迫切需要解决的问题。交通运输企业中的固定资产与各项经济业务相关,主要包含投资决策、获取、验收、日常管理、日常处置等,针对薄弱、重要环节进行重点控制。本文根据交通运输企业固定资产的投资决策、获取与验收、日常管理、日常处置四个环节,探讨如何执行内部会计控制。
For transportation enterprises, due to the large proportion of fixed assets, in the face of fierce challenges and competition, how to implement internal accounting control has become an urgent problem to be solved by transportation enterprises. The fixed assets in transportation enterprises are related to various economic businesses, mainly including investment decision-making, acquisition, acceptance, daily management and daily disposal, and focus on weakness and key links. Based on four aspects of investment decisions, acquisition and acceptance, daily management and routine disposal of fixed assets in transportation enterprises, this paper discusses how to implement internal accounting control.