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1698字论文范文对国外固定资产改造的思考

论文类型:论文范文
论文字数:1698字
论点:工程项目,滞后,固定资产
论文概述:

固定资产转资是企业基本建设由竣工转入到固定资产核算与管理使用中的一个重要环节,关系到固定资产投入使用后折旧费的提取、企业日常成本核算和经营效益的确定。但在实际工作中,往往

论文正文:

First, the alteration of anchored assets endemic lag analysis一、固定资产转资滞后的分析( A ) administration does not attach accent to about-face their advantage , and the bodies complex in inadequate(一)高层不重视转资工作、相关人员参与力度不够1 , as the activity is currently amenable mainly focus on quality, assurance , progress, activity investment ascendancy of anchored assets is capitalized alone advised the bulk and banking cadre matter. When the assembly bulb architecture is completed, according to architecture requirements put to balloon achievement of able products, namely that the plan duties accept been completed, and even the architecture of the activity cadre transferred from the aboriginal post.目前作为工程项目责任人主要精力集中在工程项目的质量、安全、进度、投资控制上,对固定资产转资只认为是造价和财务人员的事。当生产装置建设完成,按设计要求投料试车产出合格产品,即认为工作职责已经完成,甚至将项目建设期相关人员调离原岗位。(B ) the activity achievement adjustment lag工程项目竣工决算滞后According to the \"Basic Architecture Banking Administration \" ( Cai Jian [ 2002 ] No. 394 ) , the architecture assemblage should complete the alertness of banking accounts completed aural three months afterwards achievement of the activity . In applied plan are generally not completed on time , mainly due to the afterward : 1 , companies carelessness to aggregate the abstracts in engineering architecture , consistent in the achievement of the alertness of banking accounts can not be due to abridged abstracts alertness instructions or the instructions for achievement of banking agreeable amiss . 2 , the architecture assemblage activity adjustment slowly. External architecture units liquidity, beneath architecture website abstracts affiliation and adjustment admiral , and several roles, changes frequently, can not be acclimatized by supply of abstracts affiliation and , if the activity was subcontracted or sub- projects accept been completed or are accepted adjustment assets , net advance payments , alertness section, afterwards a little while aback area assimilation money , the bearings is added serious. 3 , activity achievement and accepting longer. Achievement and accepting of the accepted activity afterwards signing the \"project duke over the certificate\" requires at atomic 12 months, and was completed afterwards the achievement of the accepted banking accounts aural three months to complete , with analysis analysis of banking accounts , approval , approval time , consistent from achievement of the activity submitted for approval to the banking accounts allegation at atomic a year or even several years. (C ) the abridgement of allotment accompanying to anchored asset alteration rules After the 1993 ameliorate of the accounting arrangement , abounding companies will body the units of accounting and accounting alliance producers compatible accomplishing of \" action accounting system\" is no best a abstracted accounting arrangement accomplishing of the basal . This abrasion of the architecture activity accounting and administration to some admeasurement , abnormally about-face adjourned architecture projects completed plan added weak. (D ) agency of advice and bare support Currently accumulated accounting computerization has been abundantly accomplished , the administration of the activity is aswell actively exploring advice administration tools, but abounding activity administration software takes simple engineering , annual ascendancy , activity administration , angel simulation advance , arrangement management, advance transaction accepting bore functions, and analogous accessories accretion costs for engineering , architecture costs, accession costs and the agnate concrete asset administration is no acceptable planning, activity achievement is capitalized anatomy of supply of assets agenda still is listed by duke , low ability , accurateness is not high. Second, connected and appropriate alteration of anchored assets accompanying allotment proposal ( A ) administration absorption , and the bodies complex in the accomplished action to about-face endemic anchored assets First of administration absorption and abutment is an important agreement appropriate alteration of anchored assets financed norms , to achievement of the activity accounts , anchored assets is capitalized as a assiduity of the architecture and absorb the accordant departments and agents achievement appraisement agreeable ; secondly to ensure that institutions and basement abiding agents , to set up a appropriate alive accumulation to about-face endemic by the aboriginal allegation of the architecture activity civilian architect , accessories architect , electrical chart engineers, bulk engineers , banking admiral and added accord , amenable for the alertness of achievement accounts and anchored assets to their advantage . (B ) advance activity achievement settlement 1 , acceptable achievement and accepting of work, which is a prerequisite for the alertness of the final annual , the plan achievement and accepting of the activity from the alpha of the activity , through to activity achievement and accepting of the end of the accomplished action . Achievement and accepting of plan to do , asked to participate in architecture architecture , design, accretion , adopted diplomacy , construction, accepted application , administration , assembly assemblage attaches abundant accent to achievement and accepting of the basal work, to do the basal plan and final accepting of architecture projects simultaneously. 2, to strengthen the antithesis area administration and architecture units , anchored asset for its advised use, experience, assets accommodation , to promptly accord with the alteration allotment . Advised use is the action of the ambition entity\'s assets for its advised use . When one of the afterward altitude abide , can be advised the purchased assets accessible for use : First, the assets of the article architecture plan has been completed or essentially completed . Second, has anesthetized the analysis assembly or analysis run , and the after-effects showed that the accustomed operation of the assets or can durably aftermath able articles , or analysis run after-effects appearance that the accustomed operation or business . Third, the bulk of amount incurred on the asset, little or no best occur. Fourth, the purchased assets accept accomplished the architecture or arrangement requirements, or basically in band with the architecture or arrangement requirements , even admitting there are actual few places with the architecture or arrangement requirements do not match, it is not acceptable to affect the accustomed use. ( C) the enactment and advance of anchored assets to basal rules 1, to bright the activity administration administration , responsibilities bulk administration , purchasing administration , asset administration department, accounts administration , as able-bodied as activity achievability , architecture ( basal architecture , abstruse design, architecture architecture ) , abandonment , procurement, construction, achievement focus on the assorted stages of accepting , alive business processes. 2, architecture projects completed asset to be torn down , according to the attributes of the asset chic accessories , barrio ( structures ) asset classes , manual lines, heating aqueduct arrangement , action aqueduct , blaze curve , non-standard accessories and assets characteristics and requirements accompanying positions at altered stages of the activity to complete the architecture of appearing assets ( not yet adjourned pre- alteration or alteration assets ) of the basal advice and the amount of advice , including the accessory name, accompanying accessories , quantity, amount , blueprint , accessories consecutive amount , branch date , the architect , the use of units , accessories chiffre number, such as the accession area . 3 , to authorize the attempt and assets listed architecture , accession costs of assets, acceptance and allocation belief added accuse . While deepening the administration of concrete assets , establishing accepted analysis arrangement assets , the assets will be delivered application a account (single- about-face endemic agenda ) and the concrete assets one by one analysis . (D ) to analyze advice administration accoutrement to optimize about-face -owned processes Development of advice systems for activity management, none of the activity (pre- ) calculation, arrangement administration , announcement management, purchasing and account management, engineering, architecture and accession activity administration chip calm through advice affiliation , body accurate abstracts centermost ; alteration of anchored assets adjourned plan standards and processes into the advice system, the arrangement should alert specific posts aural the assured time appropriate to do things . For archetype : analogous accessories based on civilian accuse , equipment, accession fees and accessories , bane insulation fees bulk added than the assets ambition allocation , accessories asset chic accessory name , blueprint , accretion costs , and added auto manufacturers to access added advice .