浅析国有企业固定资产管理内控机制构建及完善  

Analysis on the construction and improvement of internal control mechanism for fixed asset management in state-owned enterprises

作　　者：刘瑞琪 Liu Ruiqi(Sinopec East China Petroleum Bureau,Nanjing,Jiangsu,210019)

机构地区：[1]中国石化华东石油局,江苏南京210019

出　　处：《市场周刊》2025年第11期25-28,共4页Market Weekly

摘　　要：新时代国有企业深化改革进程中,固定资产内控管理的重要性日益凸显。对此,文章结合国有企业固定资产管理内控的问题,从健全计划预算、规范采购验收、加强使用维护处置、强化风险评估预警等方面,提出保障内控机制有效运行的具体对策。In the process of deepening the reform of state-owned enterprises in the new era,the importance of internal control management of fixed assets is increasingly prominent.In response to this,the article proposes specific measures to ensure the effective operation of internal control mechanisms in state-owned enterprise fixed asset management,including improving planning and budgeting,standardizing procurement acceptance,strengthening use,maintenance and disposal,and enhancing risk asssment and early warning.

关 键 词：固定资产管理 内控机制 风险防控 制度建设 

分 类 号：F275[经济管理—企业管理] F273.4[经济管理—国民经济]