The guiding conception, management mode, system structure and function, implement procedure, management effect of the computer - aided audit management for enterprise fixed estate are expounded in detail in this article. It has been shown clearly that to carry out data processing by using advanced computer technique, the reality and reliablity of data can be assured.
At present ,there are many illegal operations in calculating t he depreciation of enterprise fixed assets which not only affect enterprise mana ge ment decision,but also disturb the order of social economy.
The process of depreciation extraction of enterprise fixed assets is the process of shifting the fixed assets value on product cost and operating cost. The amount of depreciation influences the profit of enterprise and has an indirect tax balance effect.
The guiding conception, management mode, system structure and function, implement procedure, management effect of the computer - aided audit management for enterprise fixed estate are expounded in detail in this article. It has been shown clearly that to carry out data processing by using advanced computer technique, the reality and reliablity of data can be assured. Which can perform the data processing work in time, correctly and with high quality, so it is a necessary condition for financial management...
The guiding conception, management mode, system structure and function, implement procedure, management effect of the computer - aided audit management for enterprise fixed estate are expounded in detail in this article. It has been shown clearly that to carry out data processing by using advanced computer technique, the reality and reliablity of data can be assured. Which can perform the data processing work in time, correctly and with high quality, so it is a necessary condition for financial management modernization.
In this paper the authors examine the question of why the indicators of efficiency of state owned industrial enterprises are going from bad to worse, leading to the dilemma of “growth without development”, while at the same time these enterprises are undergoing market driven institutional reform and their productivity has been improved? The authors suggest that the major reason for this situation is the high social costs of state owned industrial enterprises over a long period of time. Based...
In this paper the authors examine the question of why the indicators of efficiency of state owned industrial enterprises are going from bad to worse, leading to the dilemma of “growth without development”, while at the same time these enterprises are undergoing market driven institutional reform and their productivity has been improved? The authors suggest that the major reason for this situation is the high social costs of state owned industrial enterprises over a long period of time. Based on the information obtained from a questionnaire, the authors conducted a quantitative analysis of the enterprises' fixed assets investment, employment, welfare and insurance. The results revealed that costs were much higher than in the past. From a sociological perspective, the authors point out that state owned enterprises have formed a rigid interest structure around social costs, and that there is a tendency towards welfare expansion, which constitute a great obstacle to the reform. A “quasi marketization accounting system” and a “social cost sharing mechanism” must be established in order to resolve this problem.
At present ,there are many illegal operations in calculating t he depreciation of enterprise fixed assets which not only affect enterprise mana ge ment decision,but also disturb the order of social economy.The paper ststes th e necessity to correctly understand and calculate fixed assets and the current c alculating mode in China.