摘要:固定資產審計是內部審計的重要組成部分，是企業(yè)內部審計部門獨立對投資建設項目全程的管理、內部控制、財務收支以及其他技術經濟活動的真實性、效益性、合法性進行監(jiān)督的行為，也是我國審計監(jiān)督體系的重要組成部分。但是，實際上在許多企業(yè)中普遍存在資產內部審計力度不夠，甚至沒有設置專門的內部審計機制。基于此，筆者就分析探討企業(yè)固定資產審計過程中存在的問題以及提出解決問題的對策，對促進企業(yè)固定資產投資項目內部審計工作的發(fā)展，具有積極的現(xiàn)實意義。

關鍵詞：固定資產；內部審計；問題；對策

Abstract:Fixed assets audit is an important component of internal audit, is the enterprise internal audit department of the construction project independent investment management, internal control, financial revenues and expenditures and other technical and economic activities of authenticity, legality benefit, supervise and behavior, China is the auditing and supervision of the important part of the system. However, in fact, asset internal audit is not enough in many enterprises, even did not set up a special internal audit mechanism. Based on this, the author discusses analysis of enterprise fixed assets audit process of the problems and proposes solutions of the problems and to promote the investment of enterprise fixed assets projects internal audit work the development, has the positive reality significance.

Key Words：Fixed assets ；Internal audit ；Problem ；Countermeasures

審計分析主要是以我國的方針、政策、法律、法規(guī)為依據(jù)，運用審計的基本方法和技術對企業(yè)、事業(yè)單位的會計信息及相關資料進行審查，確定其經濟業(yè)務是否合法，分析違法違規(guī)行為的原因，并將其錯賬、假賬進行更正和調整。固定資產是經濟活動中最活躍的要素之一，對企業(yè)經濟運行有巨大影響。審計分析的目的是揭露和反映企業(yè)資產、負債和盈虧的真實情況，查處企業(yè)財務收支中各種違法違規(guī)行為，維護相關利益方的權益。本文就固定資產內部審計談點粗淺認識。