摘要
结合当前企业固定资产投资财务管理中存在的问题,提出强化固定资产投资财务管理的对策,包括:规范固定资产投资核算,财务部门参与固定资产投资的全过程管理,强化固定资产财务监督力度,提高管理人员的业务素质等。
Connecting with the problems existing in the current financial management of enterprise's fixed assets investment, this paper puts forward some countermeasures for strengthening the financial nmnagement of the fixed assets investment, which include regulating the calculation of the fixed assets investment, financial department's participating in the whole-course management of the fixed assets management, strengthening the financial supervision of the fixed assets, and improving the professional quality of managerial personnel, etc.
出处
《科技情报开发与经济》
2005年第22期133-134,共2页
Sci-Tech Information Development & Economy
关键词
固定资产投资
财务管理
财务监督
fixed assets investment
financial management
financial supervision