Study On The Problems And Countermeasures Of The Fixed Assets Internal Control Of AB Company

AB company is a national high-tech enterprise that develop, design, manufacture of liquid crystal displays and also Jiangxi's first international professional manufacturers.In recent years, the LCD industry in our country is developing rapidly, the industrial scale, industrial structure, technological level has been greatly improved,that's can promote China's economic growth.However, due to the rapid development of the liquid crystal display industry resulted in companies' fixed asset management under pressure,and the fixed asset internal control system is weak. As the enterprise internal control of fixed assets also belong to the early stages of construction, how to establish and perfect the internal control of fixed assets meet the relevant standards that many companies need to face and resolve the issue.In this paper, through the analysis of relevant systems and regulations of fixed assets internal control of AB company,to understand the status of each link in the internal control of fixed assets.For deductive analysis based on COSO internal control theory, combined with the control environment, risk assessment, control activities, information and communication and supervision of the five elements, summed up the existing problems in the internal control of fixed assets, and further analysis of its causes. Using qualitative analysis and logical reasoning method,summarize the problems and in-depth analysis, put forward relevant suggestions, not only make duties and behavior of various departments,all aspects even each position within the company are clearly and standardize,achieve business objectives have a reliable guarantee,improve management efficiency,but also can make the rational distribution of resources, prevent errors and fraud, ensuring the security and integrity of assets and steady growth of the company in a complex competition.