| Management and control of fixed assets of the importance of an enterprise is self-evident, and the internal control of fixed assets is a full range of control, decision-making from the investment in fixed assets, the purchase until the day-to-day management and disposal, each link is very important . Many enterprises of great importance to the acquisition of fixed assets, but to come back after the purchase of fixed assets, often as a result of lack of day-to-day management of the loss of corporate assets. Effective management of fixed assets is a direct result of lower costs, increase profits, thereby enhancing the level of corporate governance, and enhance the core competitiveness of enterprises. Xu-yang Changchun Faurecia new projects due to the continuous increase in the growing enterprise product line and production equipment, and companies are faced with the relocation site in 2009, will face a large number of scrapped fixed assets, the company pay more attention to the management of fixed assets, the current The company is opening a new fixed asset management software information management, in order to achieve the use of management and financial sector and sharing of data consistency in order to strengthen the management of fixed assets and to facilitate the kind of financial accounting.With the auto parts industry, as well as the rapid development of changes in market conditions, and the global economy is entering a historic economic crisis. As global auto parts industry leading enterprises, continue to strengthen and improve the external monitoring system at the same time, more companies should establish and improve the theoretical system of internal control practices and practice. How to build a dynamic binding mechanism, covering all areas of investment in fixed assets of the internal control system is still a long way to go. FaureciaXuYang company's internal control system management in the actual operation, there are still a lot of irrational, imperfect, of which the fixed assets and construction in progress to control the internal control system links the question of the existence of penetration is also growing.This article is the company's fixed assets, internal control problems and countermeasures research. Company in 2009 PKO product line, AUDI X88 and new products such as Golf A6 type of production, the company's business need to increase the mass production of equipment and fixtures of the investment, and from the FaureciaXuYang Group Headquarters and investment between the two sides strictly supervision and a good performance is expected. In order to enhance the profits of the company's ability to enhance the effectiveness of corporate governance standards, establish a sound internal control system.Business investment in fixed assets through internal controls, can substantially reduce the area of investment in fixed assets of the possibility of the occurrence of fraud and timely management plug loopholes, the real play for the enterprise "value-added service" role. Therefore, we believe that: the field of investment in fixed assets should also be the work of internal controls and strengthen its benefits for the enterprise will become increasingly apparent. The use of internal control theory and FaureciaXuYang combination of the specific circumstances of the company, analysis of fixed assets control link in the implementation of internal control problems, put forward an effective solution to prevent the assets of the company's internal risk controls to prevent waste of resources and assets to protect the integrity and security of assets, such as a certain reference. First of all, the company's overall internal control system and internal control system of fixed assets are analyzed, and then put forward a sound system of internal control of fixed assets of the urgency of the impact of the internal control system fixed assets of the factors that determine the fixed assets of the overall internal control system and the functions of positioning, Finally, the actual situation based on the company put forward a sound system of internal control of fixed assets, as well as the main response measures.This article is divided into four parts: The company introduced the first part of the profile of the status quo analysis research firm. Fixed assets through internal controls on the status and role of fixed assets arising from the various sectors of the internal control problems.The second part of the company's fixed assets in the control of the internal control environment, risk assessment, control activities, information and communication, monitoring, analysis of the existence of elements of the analysis on. In the control of the environment to convey the existence of the supplier company corporate culture, moral integrity, such as information channels and methods are not perfect.In the risk assessment of the risk assessment of the current functions of the company are scattered in various departments and business processes, do not establish a comprehensive risk management system.In controlling the activities of the existence of laws and regulations to follow the management system to be strengthened and the use of rights management and other personnel in the weak links.Communication of information and lack of disaster recovery plan testing and exercises regularly.Companies in the monitoring of internal audit staff in the Information Systems Audit and professional training needs to be strengthened.The third part of the company's internal control over fixed assets to obtain links, link management, depreciation aspect of the disposal of part of the question of the existence of a specific analysis.Link to obtain the existence of fixed assets, fixed assets, unauthorized access to examination and approval; review the progress of the projects are not timely, incomplete records and so on.Link the existence of fixed assets, fixed assets management record card information is not accurate; maintenance plans are not regulatory approval; company no regular system of fixed asset inventory; companies without adequate and effective system and so on. Depreciation of fixed assets the company to share part of the depreciation of its assets there has not been reviewed assessments; depreciation accounting review such issues as unsound.The existence of fixed assets disposed of part of the internal transfer of fixed assets without management or the authorized departments of the audit; approving the disposal of fixed assets systems and so on.In this paper, the fourth part of fixed assets for the existence of internal controls to address the issues. Through internal control and internal control elements of the two dimensions to the process solution in order to achieve the perfect goal of internal control of fixed assets. And emphasis on management of information on the importance of internal control of fixed assets. Fixed assets management, information technology applications to improve efficiency in the management of fixed assets in a timely manner to reflect the addition and changes in fixed assets and day-to-day management information.This article is currently implementing the process of internal control deficiencies highlighted and incentives to conduct in-depth analysis, combined with the internal control system theory, FaureciaXuYang to address internal control problems fixed assets effective way. Changchun Faurecia solution in fixed assets control Xu-yang aspects of the internal control system design problems. Changchun Faurecia further improve the company's fixed assets, Xuyang procurement costs, maintenance costs, physical management of the internal control system. Internal control system through the fixed assets to reduce FaureciaXuYang risk the loss of the company's assets. |
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