期刊名称：Annals of the University of Craiova: Economic Sciences Series
印刷版ISSN：1223-365X
电子版ISSN：1843-3723
出版年度：2008
卷号：3
页码：1130-1140
语种：English
出版社：Universitaria Craiova
摘要：In this paper we intend to present in an objective manner the process and the challenges of the fixed assets.In our approach we described the mechanics of the internal control,testing those mechanics,testing the operations from a sequence.In doing so,we believe to have indicated the depth,the complexity and the risks associated with the global picture.
