摘要
本設計通過對xx市政建設有限公司固定資產(chǎn)特點的分析，從該公司固定資產(chǎn)折舊方法的選擇入手，對折舊業(yè)務核算以及內(nèi)部控制進行了設計。包括科目、憑證、計量和業(yè)務處理的設計，以及對固定資產(chǎn)內(nèi)部控制設計原則，固定資產(chǎn)管理規(guī)定，固定資產(chǎn)管理部門、管理人員、使用部門人員工作職責的設計及固定資產(chǎn)主要業(yè)務控制流程等方面進行新框架設計。通過對固定資產(chǎn)會計制度系統(tǒng)的設計，加強對固定資產(chǎn)管理重要性的認識，建立科學的、現(xiàn)代化的管理體系，有助于最大化地提高公司的經(jīng)濟效益。
關鍵詞 固定資產(chǎn) 折舊 核算 控制

Abstract
By analysis the characteristics of fixed assets in Harbin municipal building company，this design describes depreciation methods and chooses proper method of amortizing fixed assets for this company.It designs the depriciation accounting systems and internal controls,including accounts,voucher and business process. It also designs principles of internal control design of fixed assets,management of fixed assets, and job duitie of administration section,managers,departmental staff. This design povides a new framwork of internal control procedure of the main business of fixed assets and so on.The design of accounting system of fixed assets is useful to enhance the awareness of the importance of fixed asset management, establish scientific and modern management system, and very important to maximize the economic benefits.
Key words Fixed assets Depreciation Accounting Control.