Research On The Effectiveness Of Internal Control Of Fixed Assets In B Exploration Company

Effective internal control is an important guarantee for the smooth development of enterprises.Improving the internal control of the company has been the concern of the community.For a company,fixed assets are to support the survival and development of enterprises,so the management of fixed assets should be taken seriously.Company B is an exploration company with a large amount of fixed assets and a high proportion of total assets.It is the guarantee of stability,safety,long-term operation and development of the whole company.The study of internal control of fixed assets is also of great significance to the company.Based on the actual situation of Company B and the relevant theory,the paper studies the effectiveness of its internal control of fixed assets.The evaluation and analysis are carried out from the aspects of the validity of the design and the effectiveness of the operation.Based on the existing system,the paper analyzes the completeness and rationality of the internal control design of fixed assets of B Company by drawing the flow chart and risk control matrix,and draws its conclusion that it is effective in design.On the basis of this,the validity of the operation is analyzed.Firstly,the evaluation system with five first-level indicators and 24 second-level indicators is constructed.The validity of the operation is evaluated by the fuzzy comprehensive evaluation method and the analytic hierarchy process.The internal control operation of fixed assets of B company is “basically effective”,but there are still “ineffective” control activities.In order to further discover the existing problems,the author adopts the qualitative method such as field inspection method,interview method and sampling method to test.There is a deviation in the budget,requisition,acceptance,inventory,disposal of the fixed assets.It is mainly for that internal environment,risk assessment,control activities,information and communication,internal supervision are not sound enough.In view of the problems and causes,the paper puts forward some suggestions to improve the effectiveness of internal control of fixed assets,including improving the quality of fixed assets management personnel,forming a culture of paying attention to fixed assets,setting up risk management committee,implementing budget preparation,The completion of the assets of the acceptance,revitalize the idle assets,to achieve fixed assets network management,the establishment of KPI indicators to improve the evaluation mechanism,etc.,in order to study the B company and other enterprises to improve the internal control of fixed assets to provide reference.