Analysis On The Internal Control Of Fixed Assetsi W Tobacco Company

As an integral part of modern enterprise management system, on the one hand, the internal control of fixed assets is becoming more and more standard to evaluate the significance of corporate governance mechanism is perfect, on the other hand, the internal control of fixed assets non-current assets in the enterprise management activity plays a more and more important role. In our country, the development of the socialist market economy continues to the backdrop of the direction of the unknown, and is evolving the external and internal environment, now W tobacco companies, management methods and procedure of the fixed assets defects appeared constantly, although to some extent, can achieve the goal of W tobacco company internal management, but to face the challenges and squeezing and competition from foreign tobacco companies, more and more. So, if you want to W tobacco companies can both can meet the requirements of its production and operation management, and can resist relations from the company’s internal and external environment, it must establish and improve the system of internal control of fixed assets.In almost all of the enterprise, the enterprise assets, as an important project in non-current assets, fixed assets of the importance of nots allow to ignore. More special is, the fixed assets of the tobacco industry characteristics and other fixed assets characteristics of the tobacco industry, and widely divergent, proper accounting and control of fixed assets by itself, more than financial report, financial statements, and even the integrity of the notes to financial statements, the fairness will severely restrict and influence. Further, of course, first of all, financial statement users according to their investment returns, can properly to make investment decisions; Second, the tobacco companies for the internal management requirements, can be more accurate to make business decisions. We can say that because the information user’s decision is affected by the public disclosure of an information set, so, in the financial statements related to fixed assets is information disclosure has information content.Based on the above reasons, this paper in reference to domestic and foreign advanced management experience and theory, on the basis of combining W of the specific conditions of the tobacco companies, and domestic experts and scholars in the early study of internal control research, using the theory of principal-agent, information asymmetry, we aim to promote W tobacco companies to establish perfect a set of effective system of internal control of fixed assets, which guides the jobs and departments of fixed assets follow-up work, ensure the safety and good conditions of fixed assets to maintain and improve the efficiency and effect of fixed assets, tobacco companies to complete W short-term, and long-term management tasks and goals, contribute my effort to render the author.This article from the perspective of theory analysis and expounds the content and basic theory of internal control of fixed assets, fixed assets of W tobacco company internal control system and the introduction of the current work, detailed description W tobacco company internal control construction of fixed assets and its results. To W tobacco company analyze the problems existing in the internal control of fixed assets, from internal control consciousness weak, the internal control activities become a mere formality, execution of internal control system is not strong, lack of information construction, and introduces the internal control supervision strength is not strong, etc. To analyze the reasons of existing problems, mainly has the following aspects:the management of internal control not value, fixed assets of internal control system is not perfect, relevant system of internal control of fixed assets, fixed assets of internal control information not unobstructed, lack of effective monitoring the internal control of fixed assets. For W tobacco company fixed assets internal control deficiencies and problems existing in the practice, the fixed assets of internal control theory and control methods at home and abroad for reference, to improve the W tobacco company fixed assets of internal control Suggestions and countermeasures are put forward. Mainly from the following aspects:(1) to improve the ideological understanding, attaches great importance to the internal control, mainly including:reforming internal control consciousness; To strengthen the propaganda of full; Building enterprise internal control culture. (2) the internal control the key control points of fixed assets, build a comprehensive internal control system, mainly includes:strengthening the budget management of fixed assets; Laying solid foundation of fixed assets management; Clear responsibility and authority of fixed assets disposal. (3) the implementation of the fixed assets of internal control system, guide the system normal operation, mainly includes: curing internal control execution process; A sound internal control mechanism of rewards and punishment; Implementation of self-evaluation on a regular basis. (4) reconstruction of the fixed assets of internal control information transmission channels, improving the efficiency of the internal control system, mainly includes:rational screening and checking the internal and external information; Set up internal control business information platform; Build standardized information transmission process. (5) improve the supervision of internal control of fixed assets, timely find correct deviation, mainly includes:clear internal control work processes; Attaches great importance to the internal control personnel training; Internal control supervision method innovation.