固定资产投资审计存在的问题分析

Analysis of problems existing in the audit of fixed assets investment

随着社会经济的飞速发展,在社会中,固定资产投资成为了一种不可忽视的投资模式,人们的生活质量不断提高,与此同时固定资产投资的数额也逐年增加,在这样的社会背景下,固定资产投资审计工作的重要性就逐渐凸显出来。通过固定资产投资审计工作的开展,严格的控制了违纪现象,规范了资金领域的操作规范性等。本文就固定资产投资审计的概念展开分析,研究了当前固定资产投资审计存在的问题,最后针对相应的问题给出了对策。

With the rapid development of social economy,the society,the investment in fixed assets has become a kind of investment mode,increasing the quality of people's lives,at the same time also increased year by year,the amount of investment in fixed assets in such a social background,the importance of investment in fixed assets audit work is gradually highlighted.Through the implementation of the audit work of fixed assets investment,the violation of discipline was strictly controlled,and the operational standardization of the capital field was standardized.In this paper,the concept of the fixed assets investment audit is analyzed,the existing problems of the current fixed assets investment audit are studied,and finally the corresponding countermeasures are given.