資產(chǎn)減值準(zhǔn)備中內(nèi)部控制的問題研究
畢業(yè)
資產(chǎn)減值準(zhǔn)備中內(nèi)部控制的問題研究
摘要: 近年來，對(duì)于許多企業(yè)而言，資產(chǎn)減值是不可回避的問題，而內(nèi)部控制則是衡量現(xiàn)代企業(yè)經(jīng)濟(jì)管理的重要標(biāo)志，能夠防止在計(jì)提資產(chǎn)減值準(zhǔn)備時(shí)人為操縱利潤。在當(dāng)今經(jīng)濟(jì)繁榮的時(shí)代，研究我國企業(yè)資產(chǎn)減值準(zhǔn)備內(nèi)控制度的完善已成為當(dāng)今的熱點(diǎn)問題。本文從當(dāng)今的熱點(diǎn)出發(fā)，首先闡述了資產(chǎn)減值內(nèi)部控制的含義及重要性；分析出我國現(xiàn)在資產(chǎn)減值準(zhǔn)備內(nèi)部控制方面存在著制度管理和控制不明確、不相容職務(wù)未分離等的問題，并對(duì)這些問題產(chǎn)生的原因作了進(jìn)1步的分析，最后本文提出強(qiáng)化資產(chǎn)減值中內(nèi)控制度的管理、健全審計(jì)監(jiān)督制度等措施來完善資產(chǎn)減值內(nèi)部控制，以保證企業(yè)資產(chǎn)價(jià)值的真實(shí)性，促進(jìn)我國經(jīng)濟(jì)順利發(fā)展。
關(guān)鍵詞：資產(chǎn)減值準(zhǔn)備；內(nèi)部控制制度；失效；解決辦法；審計(jì)監(jiān)督
Research Question of Interior Controlling over Devaluation of Assets
Abstract: Devaluation of assets is not avoided for some enterprises in recent years. The interior control is weighs the important symbol of the modern business management. Then ,it would make uneffective on interior controlling in the process for preparing of devaluation of assets of total assets. This article embarks from the now hot spot, first, narrate meaning and significance of Property depreciation internal controlling. Analyzes our country have a lot of problems interior controlling aspect on devaluation of assets. Then their goal a step further to analyze the reasons of problem, on unclear system management controlling, in compatibility without positions isolation weaken auditing observing, bad management of assets. It research for the problems by connecting various methods in the controlling of impairment of assets. Finally this article statement getting a step further to strengther management of system in impairment of assets, establish auditing system completely and so on. It has significance meaning to improve our country economy development and make sure reality of our country assets for economy.
Keywords: preparations of assets depreciation, internal control system, expiration, solving way, auditing direct
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