摘要
搞好企业清产核资工作是建立现代企业制度的首要工作。我国进行的第五次清产核资工作基本结束了,通过这次清产核资发现一些比较普遍的问题,如不少单位存在着部分固定资产“家底”不清,资产闲置浪费和被侵占流失等问题,充分暴露了我国目前在固定资产产权、管理及制度等方面的问题和不足。
Does well the enterprise liquidate property to audit assets the work is establishes the modern enterprise system the most important work. Our country carries on the fifth liquidate property audited assets the work to finish basically, audited assets through this liquidate property discovered some quite universal question,like many units have the part fixed asset "the family property" not to be unclear,property aspect the fully and so on idle waste and is invaded outflow and so on questions,has exposed our country at present in fixed asset property right,management and system questions and insufficient.
出处
《中国经济与管理科学》
2009年第8期91-92,共2页
Chinese Economy Management Science Magazine
关键词
固定资产
清产核资
企业
The fixed asset Liquidate property audits assets The enterprise