摘要
固定资产管理有助于企业在采购、报废及使用中对固定资产作出正确的判断和决策,提高企业工作效率.文章以Z集团设计院为研究对象,以全生命周期理论、内部控制理论为依据,在对Z集团设计院固定资产管理现状进行充分调研的基础上,对Z集团设计院在固定资产前期、中期及后期管理过程中可能存在的问题进行了分析,并提出了合理的解决方法.
Fixed assets management helps enterprises to make correct judgments and decisions on fixed assets in purchasing,scrapping and using,and improve the working efficiency of enterprises.Taking Z Group Design Institute as the research object,based on the whole life cycle theory and internal control theory,and on the basis of full investigation of the current situation of fixed assets management of Z Group Design Institute,this paper analyzes the problems that may exist in the early,middle and late stages of fixed assets management in Z Group Design Institute,and puts forward reasonable solutions.
作者
李蓉
LI Rong(Guizhou University of Finance and Economics)
出处
《当代会计》
2022年第18期83-85,共3页
Contemporary Accounting
关键词
工程设计
固定资产管理
Z集团设计院
engineering design
fixed asset management
Z Group Design Institute
