固定资产购置
固定资产购置-
固定资产的购置、建造支出；
Expenses in connection with the acquisition or construction of fixed assets ;
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要从源头抓起，加强对固定资产配置预算的审计，实行事前监督；要重视对固定资产的购置、使用、处置、保管等全过程的审计监督，实现过程控制。
The launching of fixed assets management must start with the auditing of allocation budget of fixed assets and pre-supervision and the whole procedure control should be implemented in the purchase , use , disposal and management of fixed assets .