摘要
本設(shè)計(jì)通過對xx市政建設(shè)有限公司固定資產(chǎn)特點(diǎn)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(wù)核算以及內(nèi)部控制進(jìn)行了設(shè)計(jì)。包括科目、憑證、計(jì)量和業(yè)務(wù)處理的設(shè)計(jì)，以及對固定資產(chǎn)內(nèi)部控制設(shè)計(jì)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(zé)的設(shè)計(jì)及固定資產(chǎn)主要業(yè)務(wù)控制流程等方面進(jìn)行新框架設(shè)計(jì)。通過對固定資產(chǎn)會(huì)計(jì)制度系統(tǒng)的設(shè)計(jì)，加強(qiáng)對固定資產(chǎn)管理重要性的認(rèn)識(shí)，建立科學(xué)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(jì)效益。
關(guān)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.