本科论文华晨宝马汽车有限公司固定资产内部控制的研究 摘 要经济社会发展到现在，出现的问题也越来越多，尤其是国际大公司的经营失败导致破产又或者是爆出的内部丑闻，这就使得社会上越来越多的人开始意识到固定资产内部控制的严重性，开始加大对固定资产内部控制的关注度，不仅仅能保证企业的正常运转，任何企业都不例外，我国在这方面尤其薄弱，主要表现在内部控制制度既不健又不合理，并且监督也不严格，同时也影响了我国一些企业，所以想要提高经济效率，就必须加强固定资产内部控制！在这个背景下，本篇文章就是在结合了我国经济的飞速发展，还有就是当前企业内部控制的现状，着重对当前企业的固定资产的内部被控制进行分析。根据内部控制的概念和作用分析出解决现代企业固定资产的内部控制问题的方法，使我国固定资产内部控制更加健全。本科论文关键词：固定资产；内部控制；上市公司AbstractWith the development of the economy and society, more and more problems have arisen, especially the failure of the operation of large international companies, which leads to bankruptcy or internal scandals. This has led more and more people in the society to pay attention to the internal control of fixed assets. Strengthening the internal control of fixed assets is essential. Under this background, this article is to combine the present situation of China's economic development and the present situation of internal control of fixed assets of enterprises, focus on the analysis of the current situation of enterprises, according to the concept and role of internal control analysis to solve the problem of internal control of fixed assets of modern enterprises, improve the internal control environment of fixed assets of enterprises in China. Good internal control of fixed assets is the guarantee of a healthy operation of an enterprise. 本科论文Key words:Fixed assets; Internal control; brilliance BMW Motor Co., Ltd.本科论文目 录............................................................
