摘要
本设计通过对xx市政建设有限公司固定资产特点的分析，从该公司固定资产折旧方法的选择入手，对折旧业务核算以及内部控制进行了设计。包括科目、凭证、计量和业务处理的设计，以及对固定资产内部控制设计原则，固定资产管理规定，固定资产管理部门、管理人员、使用部门人员工作职责的设计及固定资产主要业务控制流程等方面进行新框架设计。通过对固定资产会计制度系统的设计，加强对固定资产管理重要性的认识，建立科学的、现代化的管理体系，有助于最大化地提高公司的经济效益。
关键词 固定资产 折旧 核算 控制
Abstract
By analysis the characteristics of fixed assets in Harbin municipal building company，this design describes depreciation methods and chooses proper method of amortizing fixed assets for this company.It designs the depriciation accounting systems and internal controls,including accounts,voucher and business process. It also designs principles of internal control design of fixed assets,management of fixed assets, and job duitie of administration section,managers,departmental staff. This design povides a new framwork of internal control procedure of the main business of fixed assets and so on.The design of accounting system of fixed assets is useful to enhance the awareness of the importance of fixed asset management, establish scientific and modern management system, and very important to maximize the economic benefits.
Key words Fixed assets Depreciation Accounting Control.
