会计财产清查分析研究

Research on Accounting Property Inventory Analysis

财产清查是完成企业内部控制的手段之一,财产清查是企业做好内部控制的有效保证,财产清查与内部控制存在着一定的逻辑关系,对企业的内部控制起着推进作用。本文阐述了财产清查的现实价值,分析了财产清查存在的问题,对财产清查种类与资产评估进行了介绍,给出了财产清查步骤与对应方法,最后提供了财产清查处理与改善策略,以期对财产清查的切实实行起到一定的推动作用。

Property inventory is one of the means to complete internal control in enterprises. It is an effective guarantee for enterprises to do well in internal control. There is a certain logical relationship between property inventory and internal control, which plays a promoting role in the internal control of enterprises. This article elaborates on the practical value of property inventory, analyzes the problems existing in property inventory, introduces the types of property inventory and asset evaluation, provides steps and corresponding methods for property inventory, and finally provides strategies for handling and improving property inventory, in order to play a certain role in promoting the practical implementation of property inventory.