The Internal Control Research Of Fixed Assets Management In Xiandai Investment Co.Ltd

For a while risk manage ment becomes a hot issue with the exp osing conditiona lityof the internal control from the examples that many companies is bankrupt orunprofitable because of the unsound risk manageme nt and lack of internal control. Theinterna l control driving by risks attracts the scholars’ eyes at home and abroad andbecomes a research hotspot, especia lly, the research of the internal control on the fixedassets manage ment driven by risks. The highway enterprise ma inly through thehighway and affiliated facilities to provide services for vehicles to make money.thefixed assets account for the proportion of total assets is far higher than other industries’,therefore, the risk existing in the fixed assets is hig her, the ma nagement of fixed assetsis particularly important.Xiandai Investment Co.Ltd is an important enterprise manages high-gradehighway in Hunan province, whose total fixed assets nearly1billion. The enterpriseprovides services for vehic les ma inly through the highway and affiliated facilities. Theproportion of fixed assets is far higher than other industries’. There are still manyproble ms in the manage ment of such a large amount of fixed assets. So, how to manageand use well these fixed assets to improve the effic iency of assets is an important wayto realize its development strategy.This article adopts the method of normative research and case study. Firstly, theartic le studys the theory of fixed asset control and recognise s the risks. Secondly, theartic le introduce the current situation of the enterprise’s fixed assets interna l control inXiandai Investment Co.Ltd and finds the proble ms of unsound risk assessment, unc learauthority and responsibility, uncontrolled accounting system, etc. Then, find thereasons why there are such problems. At last, driving by risks, combining the cases, theartic le analyzes the problems of the fixed assets manage ment and gives solutions asbuild risk assessment system, norming authority and responsibility, pushing thedeveloping of informationizing the fixed assets and so on to improve the enterprise’sfixed assets manage ment. To improve the fixed assets mana gement is a good beginningfor build ing the whole ma nagement control systems and improving the enterprisesmanage ment. Then it will enhance the enterprise’s world competitiveness.