畢業(yè)設(shè)計(jì)，本人書(shū)寫(xiě)論文多年，上傳作品為畢業(yè)合格作品，完整內(nèi)容。格式標(biāo)準(zhǔn)，16800字左右。介紹：

摘 要
隨著我國(guó)社會(huì)主義市場(chǎng)經(jīng)濟(jì)的不斷發(fā)展和完善．民營(yíng)企業(yè)相繼誕生，強(qiáng)有力的促進(jìn)了中國(guó)經(jīng)濟(jì)的發(fā)展。機(jī)械制造業(yè)在我國(guó)國(guó)民經(jīng)濟(jì)中一直占據(jù)重要地位，隨著現(xiàn)代科技和計(jì)算機(jī)技術(shù)的進(jìn)步以及市場(chǎng)競(jìng)爭(zhēng)的加劇，我國(guó)傳統(tǒng)的機(jī)械制造企業(yè)正面臨著巨大挑戰(zhàn)?？蛻?hù)個(gè)性化的需求和企業(yè)控制成本兩方面的權(quán)衡，要求現(xiàn)代機(jī)械制造企業(yè)變革生產(chǎn)模式，大規(guī)模定制生產(chǎn)方式應(yīng)運(yùn)而生，是適應(yīng)當(dāng)前市場(chǎng)和環(huán)境要求的生產(chǎn)模式。鑒于哈爾濱xx金屬材料有限公司所處行業(yè)競(jìng)爭(zhēng)日趨激烈，而固定資產(chǎn)作為企業(yè)重要?jiǎng)趧?dòng)資料，使用期限長(zhǎng)并且單位價(jià)值高，加強(qiáng)固定資產(chǎn)的管理，以便會(huì)計(jì)信息的使用者做出恰當(dāng)?shù)慕?jīng)濟(jì)決策，對(duì)企業(yè)的持續(xù)穩(wěn)定的運(yùn)營(yíng)有著重要的意義。
固定資產(chǎn)內(nèi)部控制是一個(gè)古老而又充滿(mǎn)活力的話(huà)題，其目的就是要回避風(fēng)險(xiǎn)，建立固定資產(chǎn)內(nèi)部控制制度就是在企業(yè)內(nèi)部建立一套自我調(diào)節(jié)、自我約束的控制系統(tǒng)及其運(yùn)行機(jī)制和規(guī)范。通過(guò)分析哈爾濱xx金屬材料有限公司基本情況和經(jīng)營(yíng)特點(diǎn)，以《企業(yè)會(huì)計(jì)準(zhǔn)則》為基準(zhǔn)，針對(duì)該企業(yè)固定資產(chǎn)特點(diǎn)進(jìn)行有關(guān)核算制度設(shè)計(jì)，并對(duì)企業(yè)相關(guān)固定資產(chǎn)的管理問(wèn)題進(jìn)行內(nèi)部控制制度設(shè)計(jì)，從而實(shí)現(xiàn)哈爾濱xx金屬材料有限公司固定資產(chǎn)管理的最優(yōu)化，促進(jìn)企業(yè)的良性運(yùn)轉(zhuǎn)。

【關(guān)鍵詞】 固定資產(chǎn) 核算 內(nèi)部控制
Abstract
With the development and improvement of socialist market economy in China, private enterprises have mushroomed in the latest year, which is undoubtedly a strong force to impetus Chinese economy. Machinery manufacturing industry in China’s national economy has occupied an important position，with the modern technology and computer technology advances and market competition intensifies，the traditional machinery manufacturing enterprises in China are facing an enormous challenge．To weigh the both sides of Individual customers needs and cost control，requires the machinery manufacturing enterprises changes in production patterns，mass customization production came into being，it is the production adapt to current market and environmental requirements．For sustainable operations of the enterprise, strengthening the management of fixed assets of enterprises is of great significance. How to manage the fixed assets in a scientific way and maximize the profit of investment is the focus of current business management.
Internal Control of fixed asserts is a traditional but dynamic topic，the purpose of which is to avoid risks．To establishment of the Internal Control Systems is to establish a set of internal self-regulative，self-restrain controlling systems for the operational mechanism and norms within the enterprise．By analyzing the basic conditions and operating characteristics of the company and on the basis of "Enterprise Accounting Standards", accounting system was designed according to the features of fixed assets of this enterprise, and internal control system was designed according to the daily management about fixed assets, thus optical management of fixed assets by which the sound operation of the enterprise are realized.

Key words Fixed assets Accounting Internal Control
目錄
摘要 I
ABSTRACT II

第1章 公司概況 1
1.1公司自然狀況 1
1.2 公司組織結(jié)構(gòu) 2
1.3 公司固定資產(chǎn)管理現(xiàn)狀 2
1.3.1企業(yè)領(lǐng)導(dǎo)的重視不夠 3
1.3.2企業(yè)監(jiān)督審核力度不嚴(yán) 3
1.3.3固定資產(chǎn)的購(gòu)置和處置沒(méi)按要求規(guī)范執(zhí)行 3
第2章 XX公司固定資產(chǎn)折舊方法的選擇 4
2.1 公司現(xiàn)行固定資產(chǎn)折舊政策 4
2.2 公司固定資產(chǎn)折舊方法概述 4
2.2.1直線(xiàn)法 4
2.2.2加速折舊法 4
2.2.3工作量法 5
2.3選取的折舊方法的會(huì)計(jì)處理及其影響 6
第3章 XX公司固定資產(chǎn)核算制度設(shè)計(jì) 8
3.1 固定資產(chǎn)核算原則設(shè)計(jì) 8
3.2 固定資產(chǎn)科目設(shè)置 9
3.3固定資產(chǎn)憑證設(shè)計(jì) 11
3.3.1原始憑證設(shè)計(jì) 11
3.3.2固定資產(chǎn)卡片設(shè)計(jì) 14
3.4 固定資產(chǎn)賬務(wù)處理設(shè)計(jì) 16
3.4.1 固定資產(chǎn)取得賬務(wù)處理設(shè)計(jì) 16
3.4.2 固定資產(chǎn)折舊賬務(wù)處理設(shè)計(jì) 17
3.4.3 固定資產(chǎn)改良賬務(wù)處理設(shè)計(jì) 18
3.4.4固定資產(chǎn)修理賬務(wù)處理程序 18
3.4.5 固定資產(chǎn)處置賬務(wù)處理設(shè)計(jì) 18
第4章 XX公司固定資產(chǎn)內(nèi)部控制制度設(shè)計(jì) 20
4.1人員崗位職責(zé)控制制度設(shè)計(jì) 20
4.2固定資產(chǎn)采購(gòu)與驗(yàn)收內(nèi)部控制制度設(shè)計(jì) 21
4.3 固定資產(chǎn)盤(pán)點(diǎn)控制制度設(shè)計(jì) 22
4.4 固定資產(chǎn)內(nèi)部審計(jì)控制制度設(shè)計(jì) 23

結(jié)束語(yǔ) 25
致謝 26
參考文獻(xiàn) 27