資產(chǎn)減值準備中內部控制的問題研究
畢業(yè)論文
資產(chǎn)減值準備中內部控制的問題研究
摘要: 近年來，對于許多企業(yè)而言，資產(chǎn)減值是不可回避的問題，而內部控制則是衡量現(xiàn)代企業(yè)經(jīng)濟管理的重要標志，能夠防止在計提資產(chǎn)減值準備時人為操縱利潤。在當今經(jīng)濟繁榮的時代，研究我國企業(yè)資產(chǎn)減值準備內控制度的完善已成為當今的熱點問題。本文從當今的熱點出發(fā)，首先闡述了資產(chǎn)減值內部控制的含義及重要性；分析出我國現(xiàn)在資產(chǎn)減值準備內部控制方面存在著制度管理和控制不明確、不相容職務未分離等的問題，并對這些問題產(chǎn)生的原因作了進1步的分析，最后本文提出強化資產(chǎn)減值中內控制度的管理、健全審計監(jiān)督制度等措施來完善資產(chǎn)減值內部控制，以保證企業(yè)資產(chǎn)價值的真實性，促進我國經(jīng)濟順利發(fā)展。
關鍵詞：資產(chǎn)減值準備；內部控制制度；失效；解決辦法；審計監(jiān)督
Research Question of Interior Controlling over Devaluation of Assets
Abstract: Devaluation of assets is not avoided for some enterprises in recent years. The interior control is weighs the important symbol of the modern business management. Then ,it would make uneffective on interior controlling in the process for preparing of devaluation of assets of total assets. This article embarks from the now hot spot, first, narrate meaning and significance of Property depreciation internal controlling. Analyzes our country have a lot of problems interior controlling aspect on devaluation of assets. Then their goal a step further to analyze the reasons of problem, on unclear system management controlling, in compatibility without positions isolation weaken auditing observing, bad management of assets. It research for the problems by connecting various methods in the controlling of impairment of assets. Finally this article statement getting a step further to strengther management of system in impairment of assets, establish auditing system completely and so on. It has significance meaning to improve our country economy development and make sure reality of our country assets for economy.
Keywords: preparations of assets depreciation, internal control system, expiration, solving way, auditing direct
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