Research On Internal Control Risk Of The Enterprise Fixed Assets

With a series of cases of fraud in the well-known enterprise revealed in the 21^stcentury,the limit of internal control is becoming more and more obvious and forces us to focus on risk management.Risk-oriented internal control has been given unprecedented concern from both theoretic and practical fields,and it also becomes a very urgent and important issues to study in our country.Moreover,the research on the internal control of the enterprise fixed assets is still immature.Based on above background,the thesis tries to introduce the recent foreign production,and make a systemic and signification research on the fixed assets internal control from the aspect of the risk-oriented.The thesis uses methods of both normative study and case study,and explores the fixed assets internal control theory from the aspect of the risk management at the beginning.Then it states the present situation of internal control of fixed assets in domestic enterprises,sums up risk management deficiencies of fixed assets from some out-of-control cases in our country,such as to be constructed blindly,unreasonable depreciation and disposal,and analyses the specific risk and reasons.Through the above-mentioned study of the theory and practice,some countermeasures and suggestions are proposed to improve the internal control of fixed assets,that is,to establish a comprehensive risk management system,promote the information construction of fixed assets,strengthen the process management,and so on,so as to work out the beneficial guide of fixed assets management for the enterprises.