固定资产管理审计工作的重点探析

Analysis on the Key Points of Audit of Fixed Assets Management

固定资产在企业总资产中占比较大,与企业的长远发展密切联系。不同行业企业的固定资产类型不同,但都具有数量大、类型多的特点,其在企业总资产中占比高,加之涉及诸多部门和人员,故做好固定资产管理审计工作,有助于维护固定资产稳定,避免企业利益受损。但是,部分企业在经营管理中对固定资产管理审计未能足够重视,加之新旧会计制度差异,在实际工作中会有一定的缺陷和纰漏,导致获取的数据真实度不足,或数据不全面,进而影响了资产统计工作的质量。如果此类问题未能得到及时有效的解决,会给企业造成严重的经济损失。文章就固定资产管理审计工作展开分析,在分析现存的问题基础上,把握审计重点,制定切实可行的措施并积极践行到实处,以求提升固定资产管理审计工作的质量。

Fixed assets account for a relatively large part of the total assets of enterprise,which are closely related to the long-termdevelopment of enterprises. Companies in different industries have different types of fixed assets, but they all have the characteristics of largequantity and many types, which account for a high proportion of the total assets of the enterprise. In addition, many departments and personnelare involved, so doing a good job of audit of fixed assets management will be helpful to maintain stability of fixed assets and avoid damage tothe interests of enterprises. However, some companies can not pay enough attention to audit of fixed assets management in management. Anddue to the differences between new accounting system and the old one, there will be certain flaws and omissions in practice, resulting in the lackof authenticity of the data obtained, or incomplete data so that the quality of asset statistics work is affected. If such problems can not be solvedin time and effectively, it will cause serious economic losses to the enterprise. The article analyzes the audit of fixed assets management, and onthe basis of analyzing the existing problems, it grasps the audit focus, formulates practical measures and then actively implement them in orderto improve the quality of audit of fixed assets management.