企业财产清查工作研究
毕业论文
企业财产清查工作研究
摘要：财产清查既是会计核算的1种重要核算方法，也是财产物资管理制度的1个重要组成内容。随着市场经济的发展，企业竞争的日益激烈，财产清查在企业中的作用越来越明显。对于企业来说，开展财产清查工作不仅有利于判断企业内部控制度是否完善，而且对于揭示财产物资的使用情况，减少人为的舞弊，促进企业改善经营管理，挖掘各项财产物资的潜力，防护企业财产不受损失，保证财产物资的.安全与完整，提高企业经济效益，都有重要的作用。本文通过阐述企业开展财产清查工作的意义和内容，结合目前企业开展财产清查工作的实际情况，从而找出在财产清查工作中存在的问题，包括企业资产账实不符现象严重；固定资产管理不规范，入账不及时；财产清查不够全面彻底，清查结果质量不高；财产清查制度不够完善，执行制度马虎。针对所发现的问题来采取相应的对策，加强财产清查力度，确保账实相符，账账相符；强化固定资产管理意识，确保固定资产的安全和完整；统筹安排，分工协作，确保财产清查工作全面彻底；建立和完善财产清查制度。
关键词：财产清查；内容；结果处理；问题；对策
Corporation Property Audit Study
Abstract: Property audit is not only an important method of accounting audit, but also is a vital composition of property management system. Conducting property auditing investigation in corporation helps to enhance the quality of corporation’s accounting audit information, perfect internal control system, ensure the reality and credibility of accounting audit information. Moreover, It’s very important on publishing the usage status of corporation’s property, enhancing operating management improvement, and ensuring the safety of properties. By combining the main properties’ application in property audit, main properties including capital, fixed assets, stock, financial claim and debt, short term investment, on going project, intangible assets and so on. This article discussed the major contents and methods of corporation property audit systematically, expounded the basic procedures of property audit result disposal, to be setup accountant and financial disposal. In this article, it also pointed out the issues and root causes in current corporation property audit in China. Discussed emphatically regarding the unconformity accounts, practise favoritism of executors, lower quality of audit result, untimely property or accounting disposal, weakness of property auditing systems, and negligent during executing. In conclusion: 1. fulfillment.2. Motivation 3. Reliability. 4. Responsibility 5. Standardization 6.Audit
Key words: Property Audit, Signification, Content, Conclusion, Issue, Strategy
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