Research For Internal Control Of Fixed Asset Of E Company

In the development of market economy, the internal control in enterprisemanagement role and is applied more and more widely attention. When the enterprisefaced with the increasingly fierce market competition, must strengthen the internalcontrol and management of all aspects, to improve the level of management, in orderto maintain the long-term development in the market competition.As an important part of the enterprise, the fixed assets are the important materialconditions indispensable to enterprise management in production. Fixed assets aregenerally use a longer cycle, higher cost of capital investment, and the need torecover the input for a longer time. Therefore, the management of fixed assets is animportant part of enterprise management, the good internal control management willhave a profound and positive impact on the development of enterprises.This paper takes E company as the research object, to grasp the method andtheory to the reality of E as the foundation, in order to study the theory, qualitativeanalysis method, to establish the model of fixed assets management of the E companycurrent situation problems found, extraction, analysis, solution.The article is divided into five parts, the first part is the introduction, mainlyintroduces the background and significance of the study, through access to relevantliterature, and introduces the domestic and foreign research status for internal control.Finally introduces the research methods and ideas of this paper. The second chapter,mainly introduces E company’s asset management current situation of internal control,including the general situation of E company, E company fixed assets, current situation of E company’s fixed assets management. The third chapter, mainly iscarries on the diagnostic analysis of fixed asset management status of E company. Toestablish a fixed asset management internal control model, on the basis of analysisand diagnosis of E company’s fixed assets management from the five elements ofinternal control. The fourth chapter, according to the diagnosis of internal control ofE company for the construction of fixed assets, fixed asset management system ofinternal control comprehensive improvement measures. Conclusion summarizes thefull thesis.