关于施工企业固定资产内控制度建设的探讨

Fixed Asset Internal Control System Construction of Construction Enterprise

从分析施工企业固定资产管理现状及问题入手,探讨施工企业在固定资产机构设置、内控流程、人员配置、购置、验收、保管、调拨及清理等方面的控制度建设及实施办法,以减少企业施工管理中营私舞弊问题的发生。

Based on analyzing management status of fixed asset of construction enterprise,it discusses the establishment of control degree and implementation measures of construction enterprise from aspects of institutional setting,internal control processes,staffing,procurement,inspection,storage,transfer and clean-up to reduce the problem of malpractice in management of construction enterprise.