摘要
首先分析了目前固定资产管理存在不规范、采购环节存在诸多漏洞、会计核算不够及时不准确等现象,为此提出了建议:固定资产管理制度执行情况纳入各单位个人年度考核目标之一;依采购合同资料为依据来对资产验收、盘点、入账的工作;"虚设折旧"的方法及时核定资产价值促进资产存量货币化进程;固定资产管理跟进全过程内控措施让监管落实有序。分析认为进一步加强内控制度建设,规范固定资产管理是提升资产证劵化的有效途径之一。
Firstly, this paper analyzes the current fixed assets management is not standardized, there are many loopholes in procurement, accounting is not timely inaccurate phenomenon, and puts forward some suggestions for the implementation of fixed asset management system into one of the assessment objectives the individual annual units; according to the purchase contract according to the data of the inspection of assets, inventory, accounting work; "dummy depreciation method" to promote the value of assets timely approved assets monetization process; fixed asset management and follow up the whole process of internal control measures for supervision The implementation of tube orderly. This paper shows that it is necessary to further strengthen the construction of internal control system, standardize the management of fixed assets is one of the effective ways to improve asset securitization.
作者
张宝风
Zhang Baofeng(Changzhi Financial Investment Center, Changzhi Shanxi 04600)
出处
《现代工业经济和信息化》
2017年第18期83-85,共3页
Modern Industrial Economy and Informationization
关键词
PPP项目资产证券化
假设折旧方法
PPP project asset securitization hypothesis
depreciation method
stock asset monetization