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固定资产管理措施研究

Study on fixed assets management measures

Finance and Economics Focusing / 2019,1(2): 45-50 / 2019-12-09 1034 977

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• Authors: 白玲
• Information:

  云南财经大学，昆明

• Keywords:
  Colleges and universities; Fixed assets management; Audit
  高校; 固定资产管理; 审计
• Abstract: It is necessary for universities to carry out fixed assets management audit. We should start from the source, strengthen the audit of fixed assets allocation budget, and exercise supervision in advance. Attention should be paid to the whole process of the purchase, use, disposal, custody of fixed assets audit supervision, to achieve process control. 高校开展固定资产管理审计十分必要。 要从源头抓起，加强对固定资产配置预算的审计，实行事前监督；要重视对固定资产的购置、使用、处置、保管等全过程的审计监督，实现过程控制。
• DOI: https://doi.org/10.35534/fef.0102007c
• Cite: 白玲．固定资产管理措施研究［J］．财经聚焦，2019，1（2）：45-50．