资产减值准备中内部控制的问题研究
毕业论文
资产减值准备中内部控制的问题研究
摘要: 近年来，对于许多企业而言，资产减值是不可回避的问题，而内部控制则是衡量现代企业经济管理的重要标志，能够防止在计提资产减值准备时人为操纵利润。在当今经济繁荣的`时代，研究我国企业资产减值准备内控制度的完善已成为当今的热点问题。本文从当今的热点出发，首先阐述了资产减值内部控制的含义及重要性；分析出我国现在资产减值准备内部控制方面存在着制度管理和控制不明确、不相容职务未分离等的问题，并对这些问题产生的原因作了进1步的分析，最后本文提出强化资产减值中内控制度的管理、健全审计监督制度等措施来完善资产减值内部控制，以保证企业资产价值的真实性，促进我国经济顺利发展。
关键词：资产减值准备；内部控制制度；失效；解决办法；审计监督
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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