摘 要
為了規(guī)范和加強(qiáng)xx水泥有限公司固定資產(chǎn)的管理，保證固定資產(chǎn)的安全完整，充分發(fā)揮固定資產(chǎn)使用效能，明確部門及員工的職責(zé)，便于對(duì)固定資產(chǎn)進(jìn)行更加嚴(yán)格的管理，結(jié)合公司的實(shí)際情況，制定出了適合公司發(fā)展的固定資產(chǎn)會(huì)計(jì)制度。該設(shè)計(jì)從固定資產(chǎn)的折舊方法選擇、固定資產(chǎn)核算制度、固定資產(chǎn)內(nèi)部控制制度等方面具體設(shè)計(jì)了固定資產(chǎn)的會(huì)計(jì)制度。從而保證xx水泥有限公司固定資產(chǎn)取得的合理性、計(jì)價(jià)的正確性、實(shí)物的安全完整性以及折舊方法的合理性和計(jì)算的真實(shí)性。
關(guān)鍵詞 固定資產(chǎn) 核算方法 內(nèi)部控制 制度設(shè)計(jì)
Abstract
In order to standardize and strengthen the Xinglong Cement Co., Ltd. The management of fixed assets to ensure the safety of the fixed assets of fixed assets and give full play to the use of a complete performance, a clear responsibility of departments and staff, facilitating the more stringent fixed-asset management, combined with the company's actual situation, the development of suitable for the development of the company's fixed asset accounting system. The design from the choice of depreciation method of fixed assets, fixed assets accounting system, fixed assets, such as the internal control system designed to respond to specific fixed assets accounting system.Xinglong Cement Co., Ltd. in order to ensure access to the rationality of fixed assets, valuation of the accuracy, integrity and security of physical depreciation method and the calculation of reasonable authenticity.
Key words 　fixed asset accounting method internal control system design