Research On Internal Control Of Fixed Assets For HS Daliry Company Limited

In the structure of corporate assets,fixed assets is an important content,it is a prerequisite for production and business activities.In the total fixed assets of enterprises is increasing today,management and control of fixed assets requirements are also rising.Enterprises need more timely,accurate and complete on the status and changes of fixed assets reflect the degree of management and control.Fixed assets can have direct relationship to the enterprise in the market business development.However,in actual operation,many enterprises need to improve the internal control system of fixed assets,including risk assessment,control activities,information and communication,internal control environment.There are many problems in the five elements,the control part of the Ministry of supervision,which will affect the enterprise production and management activities.The construction and implementation of internal control system of fixed assets,the need of the control of the responsibility to put in place from the specific control process,the need to strengthen the budget management of fixed assets,the need to improve the approval management of fixed assets.At home and abroad to study the internal control of fixed assets,mostly from the analysis of five elements perspective.This paper mainly from the perspective of internal control process of fixed assets,fixed assets of HS Dairy Company Limited internal control are discussed,which can not only enrich the theory of internal control,and-it is of practical significance to set up and perfect the internal control system of fixed assets for enterprises to guard against the hidden dangers of asset managementThis paper selects HS Dairy Company Limited as the object of study,based on the investigation of the HS Dairy Company Limited,with literature research,investigation,case method,on the basis of the "company background,the fixed assets of the company internal control problems and the reasons put forward proposals to solve the problem of" the idea of HS Dairy Company Limited fixed the asset management system and various business processes to conduct a comprehensive analysis.This article is divided into six parts.Besides theintroduction and conclusion.The first part is the introduction and the conclusion,the second part is an overview of the theory of internal control,internal control theory and internal control Well,the internal control of fixed assets and defines fixed assets,characteristics and problem of HS dairy industry Limited by Share Ltd are discussed.The third part to the sixth part is the core of this thesis,the third part is the case description,mainly introduced the basic situation of HS Dairy Company Limited,including the construction of the company's existing fixed assets and fixed assets,internal control system and the implementation of the internal control of fixed assets,to lay the foundation for the following analysis.Combined with the background of HS Dairy Company Limited fourth part,to discuss the causes for the fixed assets of internal control problems and issues.Analysis found mainly due to the fixed assets purchasing decisions for the existence of the new fixed assets and the control is not standard,the investment budget control is not perfect,the delivery acceptance form is too simple,maintenance process is a major asset maintenance plan is not reasonable,major maintenance approval procedures are not strict,unreasonable disposal procedures exist in the disposal of scrap disposal,accounting control is not perfect wait for a problem.The fifth part is the analysis of the causes of problems existed in the control of HS Dairy Company Limited internal fixed assets.That is mainly due to the weak basis of the internal control environment,management does not attach importance to the cultural construction of the internal control,human resource policy does not meet the need of the internal management,risk assessment The lack of risk evaluation index system can be quantified,the lack of effective health risk prevention mechanism,the lack of independent risk management institutions,no fixed assets control procedures regulate the establishment of internal control activities,the lack of technical support,information communication and information transmission technology is backward,affecting the efficiency of information transmission,information resource sharing platform is not perfect,not effective the platform of information communication.The improvement of internal control of fixed assets of HS Dairy Company Limited improvement direction.The sixth part is the suggestions to improve the internal control of fixed assets of the company,mainly in the preamble analysis summary of the premise,according to the HS Dairy Company Limited of fixed assets The problems of internal control,internal control of fixed assets improvement goal,combined with the principle,put forward HS Dairy Company Limited Assets Supervision Center clear regulatory status in the fixed assets internal control,strengthen the cultural construction of the internal control,improve the human resource allocation and performance management,strengthen the risk management of fixed assets to establish a risk management committee,making quantitative risk assessment the index,establish effective risk control measures style activities,the implementation of effective budget control norms,strict implementation of the inspection process,improve the daily management system,revitalize idle assets,standardize disposal procedures,strengthen the information management of fixed assets,strengthen fixed assets Internal control evaluation system and other measures.