Study On Internal Control Of Fixed Assets About F Research & Development Company

With the in-depth development of the socialist market economy of our country, More and more enterprises go out of the country, to participate in the development of the globalization and competition, in the competition of interests, enterprises,They not only need to maximize their value, but also to ensure that their own internal economic security. The enterprises need to improve risk awareness, improve and strengthen the internal control ability, continue to promote the sustainable development of enterprises.Fixed assets play an indispensable role in most of the enterprises, it is an important resource to create economic benefits for the enterprise. With the development of the enterprise, how to do a good job in the management of fixed assets is a big issue, the important content of technical standards of fixed assets itself and the quality management is the management of a company. Due to the fixed assets itself the value is relatively large, and mostly faced with long, weak liquidity, service life is reduced continuously. There is also no department aligned for unified management and other features, it is often ignored in the usual management process, resulting in many problems:confusion management, accounts inconsistent, long-term use lag and other issues so it is necessary to set up a management system for the internal control of the enterprise, for the effective management of fixed assets to provide institutional guarantee.Throughout the recent fraud cases, we can find the lack of internal control is often to be the important reason that make the people can take advantage of it. Therefore, business managers need urgently in practice to strengthen internal control. And the formation of the regulation including organizational structure, business process, responsibilities and inspection standard.In a word,the new regulation is wider, and more strict than before. For a certain meaning, internal control may result to be a kind of economic control theory in some sense. It requires to control information and ideas, system of the entire business process are analyzed, and a quantitative description. In system and dynamic point of view, the view of structure and function, control information and perspectives to analyze and solve problems, in purpose to improve work efficiently and avoid to make heavy losses to the whole enterprise. There are many essential differences about the R & D enterprise fixed assets,for example, its small size, high-value, the fast speed of replacement are different from the general assets compared to other company, how to properly use fixed assets, and how to use scientific methods to analyze the status of fixed asset management, in particular the use of fixed asset information database for effective control and analysis, make full use of idle assets, optimize the allocation of resources, stimulate business creativity.All the solution make great significance to maximize the value of enterprises.The object of this paper focuses on the internal control of fixed assets, research the status of the management of fixed assets in the R & D center, the framework of COSO internal control guidelines is a foundation, according to the research, combining with enterprise actual, comprehensive use of information systems to explore solutions to face the main problem existing in the research.In this paper, by the presence of fixed asset management in F center,the problems are carefully analyzed, and we put the problems compare with five elements one by one, try to find a suitable internal control solution. Finally, through the requisition, acquisition, daily use, transfer and retirement of the aeest, we found the risk points, and evaluate the risk of the management, and then to impose preventive control activities to enhance the control of the activity. Though asset information platform we can enhance exchange of information about fixed assets, make full use of idle assets, optimize the allocation of resources.All these work can improve the internal control system of fixed assets in another way. Overall, the paper aims to improve the internal control system of fixed assets, meet the decision-making needs of managers, to facilitate accounting, to regulate the behavior of the management of fixed assets, provide effective institutional support for the scientific management of enterprises. We make the present assets management status of the company as a starting point, combine with the development of their own characteristics,and the fixed asset itself features such as the fast speed of product replacement,so many new projects, rapid changes about market demand and so on, in the face of fixed asset management processes problems, its detailed analysis and comparison, we try to find its root causes and propose solutions. However, many risk areas have something in common, if only to blindly problems were solved, it loses the meaning of the system itself, so in this article, through the internal control framework, the issue of segmentation and classification is to find a simple, easy and efficient rule or method.The article is divided into five parts, the first is the introduction to the background and significance of the study as the main content, and it introduces the purpose of the research, describes the domestic and foreign present control of fixed assets in the internal study, the final part of the chapter mainly expounds the research contents and basic framework of the second part. Is the basic theoretical research and literature review, sort out the relevant internal control theory and describes the similar enterprises in fixed assets management practices. The third part mainly embarks from the reality, the management status of F research and development center to the current basis, expounds its basic situation. Starting from the F research center of the internal control of fixed assets status and introduces its basic situation. The fourth part discusses the key problems of F research and development center of fixed assets exist in the actual management process as well as the reason, the last part for fourth Some of the problems of the proposed improvement program.