Study On Internal Control Optimization Of Fixed Assets Of CZ Drilling Company

With the modern enterprise management gradually to specialization?refinement and market competition pressure increases gradually,more and more attention from the enterprise internal control,internal control is the result of western countries,our country formally introduced at the turn of the century to standardize the management,enterprise internal control of oil group as the pioneer of domestic enterprises,the introduction of the internal control time earlier,established a set of perfect internal control management system,and within the group.But in each subordinate unit operation,most of the enterprise management still exists in its continuous management way,the effect of the internal control system.In this paper,the object of study for CZ drilling company,the company affiliated to CNPC's engineering and technical services,oil and gas drilling engineering technology services,combined with CZ drilling company internal control system situation of fixed assets,from the five elements of internal control: control environment,risk assessment,control activities,information and communication and supervision of internal control of fixed assets of the company,makes an analysis of the actual operation situation and effectiveness of internal control execution by means of questionnaire survey further in-depth investigation,find out the company by means of theory combined with the actual problems existing in the internal control of fixed assets,and combining with the internal control elements of company internal control of fixed assets optimization Suggestions were put forward,the fixed assets for CZ drilling company provides reference for perfecting the internal control system.This article through to the internal control theory to study the emergence,development and present situation,combining with scientific analysis method,through I in CZ drilling company and the company leadership,management and related management department personnel communication and so on practical experience,analyze CZ drilling company actual situation,and puts forward the improvement measures of the internal control of fixed assets,so as to perfect the internal control of fixed assets management of comprehensive building and implementation.