Research Of Internal Control In Fixed Assets Of DX Farm In AB Group

Fixed assets are the most basic elements for the corporates to survive and develop. The total value of its fixed assets to total assets is far more than other types, so that the fixed assets of enterprise usually occupy a very important position in the enterprise’s production sources and it is also a very important and essential value creation source. With the speedy acceleration of the development of the domestic economy, the technology level and quality of a corporate’s fixed assets gradually become an important source to measure the enterprise’s market competitiveness. And it is also one of the most important indicators for enterprises to expand their market share and to maintain its market occupy. However, the fixed assets possess its own qualities, such as its relatively weak liquidity, a longer use of the amortization period, as well as the general operating activities much less likely to be concerned. And in the general operating activities, fixed assets of the enterprise always occupy a lot of flowing cash and conduct important influence on management risk. However, general business management of fixed assets currently is relatively less scientific and rational, which often causes unclear division of work responsibilities. In addition to the formal problem, some accounts of the fixed assets also can’t meet the reality. Beyond that, some fixed assets is in idle situation, and inefficient use situation lead to the serious waste of resources. Moreover, the use of loopholes in the management of fixed assets give some lawbreakers opportunity to steal corporate’s assets for personal gain, which causes the great losses to enterprise property and result in direct huge economic losses to enterprises. Leave alone the fixed assets play a real role in value creation for enterprises, the inefficient management of fixed assets even violate the interests of investors and the future development of enterprises seriously.The first chapter of this article is an introduction, which introduces this article’s research background, research significance and research methods, research ideas and other content; The second chapter describes the review of internal control theory at home and abroad, and domestic farm internal control of fixed assets theoretical research, allowing readers to have a preliminary understanding about internal control theory and the theory of internal control of fixed assets; The third chapter introduces DX farm current management situation of fixed assets before the introduction of fixed asset management case analysis, which elaborated by an important position in the fixed assets of the DX farm stressed the importance of fixed assets internal control system construction, and clearly the social fixed assets and fixed assets used in production and operation of buildings and agricultural machinery occupies an important position in the DX farm fixed assets, which is part of the fixed assets Key internal controls after article also discussed; The fourth chapter, according to the current situation described in Chapter three, analyzes the problems exposed by internal control of fixed assets and analyzes its root causes of these problems. Through the study we can find that it is much urgent for DX farm to establish risk control system; The following Chapter V bases on the fourth chapter’s analysis, to these uncovered problems chapter V puts forward feasible countermeasures according to the COSO framework, to establish a comprehensive risk control system and improve the internal control system of fixed assets, focuses on fixed assets from the key risk control points to acquire, use, and all aspects of the final disposal of these key risk points propose appropriate control measures, in ensuring the safety of assets intact, based on the efforts to achieve promotion asset management efficiency and effectiveness objectives; Chapter VI, after the initial establishment of the internal control system of fixed assets, there is an urgent need to conduct its implementation and effectiveness tests. Conduct the second tests to detect its loopholes and then correct them to improve the internal control system of fixed assets and the farm Evaluation System. However, discuss in this article of the farm’s fixed assets is imperfect. I hope that I can continue to strengthen my theoretical study abilities and practical research of internal control in the future, to further understand the fixed assets of the enterprise’s internal control.Compared to the general terms of the traditional farm enterprises to undertake more social functions, the total fixed assets of more than half of its own social fixed assets, production and management of fixed assets, buildings and equipment and agricultural machinery accounted for a large proportion. In this case, it is very meaningful to make an inventory of this part of the fixed assets and improve the efficiency and effectiveness of the assets used to enhance the operation of enterprises which have a significant role in the farm’s continuous development. And it is also the focus of this article’s writing. Meanwhile, according to the fixed assets of the life cycle, acquisition, use and disposal, focusing on key risk control points of each link in the development of internal control measures to ensure the safety and integrity of corporate fixed assets, to prevent all types of fraud, farm management of fixed assets and develop a good internal control system. And by subsequent internal control evaluation, in accordance with the continuous changes in the external environment, timely adjustment of the internal control system, it remains highly effective mode.This article highlights the internal control system of farm building five basic goals, including information on objectives, strategic goals, security goals, business objectives and compliance objectives, internal control characteristics in terms of outstanding farm highlights construction safety objectives and business goals, which means to protect the safety and integrity of corporate assets, and efforts to increase the contribution of assets in order to create benefits.Only continue to strengthen and standardize the overall management of fixed assets and risk to control, so that enterprises can get the source for sustainable development. Enterprises need to strengthen the management of fixed assets, by strengthening internal control theory staff education and awareness raising, improve the professional quality of management, internal control for the enterprise to create a good environment.