艺术研究机构固定资产配置计划执行审计方法探索——基于某艺术研究机构固定资产配置计划执行审计方法应用为例  

Exploration and Practice of Audit Methods for the Execution of Fixed Asset Allocation Plans in Art Research Institutions—A Case Study on the Application of Audit Methods for the Execution of Fixed Asset Allocation Plans in a Certain Art Research Institution

作　　者：王圣垚 

机构地区：[1]中国艺术研究院,北京

出　　处：《国际会计前沿》2025年第1期111-115,共5页Frontiers of International Accounting

摘　　要：固定资产配置计划执行审计是资产配置计划有效落地实施的重要制度保障,也是国有资产在国家级综合性艺术研究事业中发挥重要效能的有效举措。如何保证固定资产配置计划的完整准确的执行,便成为资产管理部门亟待解决的关键问题。同时单位的固定资产配置计划编制、执行、采购、验收和结算过程也是单位预算执行的重要组成部分,内部审计作为一种有效的监督与评价手段,在这一过程中发挥着关键而重要的作用。本文着重阐述艺术研究型单位固定资产配置计划执行的审计方法,旨在通过分析和探讨其审计目标的确定、审计内容的完善、审计方法的适用性。为构建科学、高效、实用的审计方法体系阐明观点并提供必要的理论支撑与实践指导,助力艺术研究型单位实现其固定资产的优化配置与高效利用。The execution audit of the fixed asset allocation plan is an important institutional guarantee for the effective implementation of the asset allocation plan, and it is also an effective measure for state-owned assets to play a significant role in the national comprehensive art research undertakings. How to ensure the complete and accurate execution of the fixed asset allocation plan has become a key issue that urgently needs to be addressed by the asset management department. The preparation, execution, procurement, acceptance, and settlement process of fixed asset allocation plans in the unit is also an important part of budget execution. Internal audit, as an effective means of supervision and evaluation, plays a key and important role in this process. This article focuses on the audit methods for the execution of fixed asset allocation plans in art research units, aiming to analyze and discuss the determination of audit objectives, improvement of audit content, and applicability of audit methods. To clarify viewpoints and provide necessary theoretical support and practical guidance for constr

关 键 词：固定资产 配置计划 审计方法 探索 

分 类 号：F23[经济管理—会计学]