| 加强固定资产管理 规范固定资产核算 |
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| 引用本文： | 韩建春,刘丽云. 加强固定资产管理 规范固定资产核算[J]. 石油化工管理干部学院学报, 2002, 0(1): 38-40,44 |
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| 作者姓名： | 韩建春 刘丽云 |
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| 作者单位： | 燕山石油化工股份有限公司审计处，燕山石油化工股份有限公司财务部 北京 102500，北京 102500 |
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| 摘 要： | 针对石化企业固定资产占有企业总资产比重很大的特点,和固定资产帐实不符、信息失真、帐外资产等现象及原因进行分析;提出在加强固定资产管理与核算工作中的一些对策,使企业达到强化管理、提高效益、提高会计信息质量的目的。
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| 关 键 词： | 石化企业 固定资产 规范 管理 核算 |
Strengthen Management of Fixed Assets and Standardize Accounting of Fixed assets |
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| Han Jianchun,Liu Liyun. Strengthen Management of Fixed Assets and Standardize Accounting of Fixed assets[J]. JOurnal of Sinopec Management Institute, 2002, 0(1): 38-40,44 |
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| Authors: | Han Jianchun Liu Liyun |
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| Abstract: | In view of the special features that fixed assets occupies great proportions of the total assets in petrochemical business and the fact that practical fixed assets are not in accordance with the account, information is not true, there is assets out side of account, analysis are made; policies are raised in strengthening fixed assets management and accounting to allow the business to strengthen management, to raise profits, and to improve the quality of accounting quality. |
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| Keywords: | petrochemical business fixed assets standardization management accounting |
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