摘要
从加油站固定资产的分类与特点谈起,阐述加油站购入的固定资产,收购加油站转资,加油站新建改造,复合型资产的转资及管理,提出了要严格执行内控制度,加强考核管理制度,利用信息化手段提升转资效率与效果的措施。
This paper start from the classification and character of fixed assets of gas station, elaborate the fixed assets purchased by gas station, acquisition of gas station transfer of funds, gas station new reforming, transference funding and management of complex assets. Proposed to strictly enforce the internal control system, strengthen the assessment management system and enhance credit efficiency and effectiveness measures by means of informationization.
出处
《中国林业经济》
2014年第1期73-75,共3页
China Forestry Economics
关键词
固定资产
资产转资
会计核算
fixed asset
asset transfer of funds
accounting