摘要
该文阐述供水企业固定资产内部控制的目标及必要性,并详细介绍供水企业进行固定资产内部控制的难点,最后提出实施固定资产内部控制方法的建议。
This paper describes the objectives and necessity of internal control of fixed assets of water supply enterprise, and details the difficulties of water supply enterprise to implement internal control of fixed assets, and at last, makes some recommendations for implementing internal control method of fixed assets.
出处
《城市公用事业》
2013年第2期51-53,60,共3页
Public Utilities