The Research On HNG Tobacco Company Fixed Assets Investment Internal Control System’s Improvement

Fixed assets investment is expanded reproduction of enterprise fixed assets, isthe enterprise production scale enlargement and the improvement of productiontechnology, which has an important effect on the development prospect of theenterprise. Fixed assets investment internal control system is refers to the decisionmaking of investment in fixed assets, implementation process and the overall controlof combined a series of control activities. HNG tobacco company set up fixed assetsinvestment internal control system mainly with the fixed assets investmentmanagement program, to a certain extent, realize the control of fixed assetsinvestment from the investment decision to investment completion acceptance. Basedon the construction of our country’s internal control requirements and characteristicsof investment in fixed assets, HNG tobacco in fixed asset investment internal controlsystem still have some defects, which become the problems to promote HNG tobaccocompany of internal control construction needed to resolve. Therefore this paperproposes perfect HNG tobacco companies of fixed assets investment internal controlsystem, and to enhance the construction of internal control and risk prevention abilityhas important realistic meaning.Based on a review of related literatures, this paper firstly probes the investmentdecision’s influence on fixed assets investment internal control system, thinking thatinvest decision-making behavior should be include into the fixed assets investmentinternal control system. It put forward new challenges to business enterprisegovernance and personnel incentive. And then project HNG tobacco company’squestion of the fixed assets internal control system from investment decisions, theimplementation of the investment result. In the study, primarily in the basic theory ofinternal control, combined with the process management and incentive theory, thispaper analyzes HNG tobacco the problem of in fixed asset investment internal control,and according to the existing problems, advances the strong construction significanceof countermeasures.