摘要:固定资产审计是内部审计的重要组成部分，是企业内部审计部门独立对投资建设项目全程的管理、内部控制、财务收支以及其他技术经济活动的真实性、效益性、合法性进行监督的行为，也是我国审计监督体系的重要组成部分。但是，实际上在许多企业中普遍存在资产内部审计力度不够，甚至没有设置专门的内部审计机制。基于此，笔者就分析探讨企业固定资产审计过程中存在的问题以及提出解决问题的对策，对促进企业固定资产投资项目内部审计工作的发展，具有积极的现实意义。

关键词：固定资产；内部审计；问题；对策

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

审计分析主要是以我国的方针、政策、法律、法规为依据，运用审计的基本方法和技术对企业、事业单位的会计信息及相关资料进行审查，确定其经济业务是否合法，分析违法违规行为的原因，并将其错账、假账进行更正和调整。固定资产是经济活动中最活跃的要素之一，对企业经济运行有巨大影响。审计分析的目的是揭露和反映企业资产、负债和盈亏的真实情况，查处企业财务收支中各种违法违规行为，维护相关利益方的权益。本文就固定资产内部审计谈点粗浅认识。