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热电企业固定资产占企业总资产的比重大,是企业生产经营的基础,采取行之有效的固定资产内部控制手段对于资产密集的热电企业具有重要的意义。本文从热电企业固定资产管理实际出发,指出热电企业固定资产存在的一些问题,认为应从强化固定资产管理体制的科学性、对在建工程与购入资产的转固要强调真实性、实施监督和考核、加强资产管理队伍建设、提高管理人员素质几个方面,来提高固定资产内部控制的质量和效率。
The fixed assets of a thermoelectric enterprise account for a large proportion of the total assets of an enterprise and form the basis for the production and operation of the enterprise. It is of great significance to take effective internal control measures of fixed assets for the capital-intensive thermoelectric enterprises. Based on the reality of fixed assets management in thermoelectricity enterprises, this paper points out some problems existing in the fixed assets management of thermoelectricity enterprises. It is suggested that we should strengthen the scientificity of the fixed assets management system, emphasize the authenticity of the construction projects and assets purchased, Assessment, strengthen asset management team building, improve the quality of management personnel in several areas, to improve the quality and efficiency of internal control of fixed assets.