本科论文摘 要固定资产作为施工企业一项重要资产，直接影响到施工企业进行建设和生产，固定资产审计成为一项重要的审计工作，也是内部审计必不可少的一部分。内审部门需要对本施工企业的固定资产数量变化、取得后具体使用情况有无存在违法、带来的经济价值等项目进行审查监督。完善内审机制，才能保障固定资产的真实、合理。施工企业的内部审计还存在很多漏洞需要弥补，积极向国际内部审计学习和合作，促进国内施工企业内部审计稳步发展，先进的管理理念能使施工企业进步。同时，施工企业的内部控制制度还需要不断完善，固定资产审计离不开有效的内部控制制度，施工企业应当加快内部控制建设，这样才能提高企业的管理能力，维护固定资产的安全，保障施工企业的利益。关键词：施工企业，固定资产，内部审计，内部控制本科论文AbstractFixed assets are important assets of construction enterprises, which directly affect the construction and production of construction enterprises. Fixed assets audit has become an important audit work and an indispensable part of internal audit. Whether the internal audit department has any items such as the change of fixed assets quantity of the company and the illegal or economic value brought by the specific usage after acquisition In order to ensure the authenticity and rationality of fixed assets, it is necessary to carry out audit and supervision, and improve the internal audit mechanism. Actively cooperate with international internal accounting inspection, steadily develop internal accounting inspection of domestic construction enterprises, and promote the development of construction enterprises through advanced management concepts. Meanwhile, the internal control system of construction enterprises needs to be further improved. The accounting inspection of fixed assets cannot be separated from the effective internal control system. The construction enterprises should accelerate the construction of internal control. Only in this way...
