摘要
固定资产投资审计为审计工作中不可或缺的一项内容,提高固定资产投资审计的质量,不但能够有效进行规范化管理,还能进一步推动企业个性化发展的进程。伴随着企业投资范围的不断扩大,其过程中不断显露出弊端,及时发现、把控并解决,具有非常重要的现实意义。
The audit of fixed assets investment is an indispensable part of the audit work. The improvement of the quality of the investment audit of fixed assets can not only effectively carry out standardized management,but also further promote the process of individualized development of the company. With the continuous expansion of the scope of investment of enterprises,the defects are constantly revealed in the process. It is of great practical significance to discover,control,and solve problems in a timely manner.
作者
郑琦沄
郑珍烟
ZHENG Qi-yun, ZHENG Zhen-yan(Putian College Business School, Jianou 351100, Chin)
出处
《黑龙江科学》
2018年第10期46-47,共2页
Heilongjiang Science
关键词
固定资产
投资审计
弊端
对策
分析
Fixed assets
Investment audit
Drawbacks
Countermeasures
Analysis