| Internal Control is the inevitable outcome of social and economic development.The perfection of internal control system is an important way to improve the risk management capabilities,enhance competitiveness and management efficiency,and promote health and sustainable development of enterprise.As an important part of enterprise's assets,fixed assets are the source of the company value creation.With the development of market economy,the technique and quality of fixed assets can reflect enterprises' competitive ability-especially in vehicle R&D companies,which fixed assets have these characteristics of large numbers of quantity,large investment and high precision.Whether there is a perfect internal fixed assets control system would directly influence the sustainable development of the enterprises.This paper makes Ruen Automobile R&D Company as the main studying object and practice case analysis as the main study method.First of all,for the literature review chapter of this study,research state and theoretical knowledge of internal control and internal fixed assets control at home and abroad was summarized.Secondly,found some problems of Ruen Company's fixed assets control system which are failure of communication between departments,management responsibilities difficult to implement and idle assets uneasy to make full use.The next in order,analyzed the reasons of these problems.Finally give out the solving problem projected with five paths for Ruen Company to improve the internal fixed assets control system which are perfecting internal supervision environment,strengthen internal fixed assets risk management,further specifications controlling activities,implement information management and linking internal fixed assets control with internal assessment.The fixed assets control system gradually improves of Ruen Company will improve technical capacity of R&D team,increase the competent abilities of company in the industry and create a strong foundation for development. |
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