Henan Province Rural Credit Cooperatives Of Fixed Assets Internal Control Research

In recent years, with the advancement of information science and technology, and the rapid economic growth in Henan Province, the business scope and services areas of Henan Province’s rural credit cooperatives continue to expand, as well as the service means is increasingly diversified and complicated. Thus, the fixed assets, the material basis as rural credit services are also increasingly large, and the assets’ structure has gradually changed. So, building and improving the internal fixed assets control system, strengthening fixed assets management, not only ensure the integrity and security of the fixed assets of rural credit cooperatives, and effectively enhance the comprehensive competitiveness of rural credit cooperatives, but also have great significance for promoting the province’s agricultural and rural economy development and supporting the Central Plains Economic Zone.In this paper, according to Henan province’s rural credit cooperatives’internal fixed assets control status using the fixed assets internal control theory to explain the problems and countermeasures in the process of Henan province’s rural credit cooperative’s internal fixed assets control reform. According to the fixed assets management objectives and principles of Henan province’s rural credit cooperatives, I put forward some measures like improving the internal fixed assets control environment, building a full range of risk control system, strengthening the management of key procedures, improving the monitor and appraisal mechanism, solving the fixed assets internal management’s hidden problems, avoiding the waste of resources and wastage phenomenon, and trying to the maximize the value of fixed assets, in order to improve asset structure and meet the needs of business development to promote the steady growth of rural credit cooperatives. In addition, these measures also have a positive directive function for other financial institutions to strengthen the management and control of fixed assets, as well as to improve the internal control system.