Research On The Internal Control Of Fixed Assets In Enterprises Based On Risk Management

In recent years,the government has vigorously promoted the relevant norms of internal control.The role of internal control in the development of enterprises has become more and more obvious.Every enterprise needs to strengthen its own internal control so as to gain a place in the increasingly fierce market competition.With the development of market economy,the increasingly fierce competition between enterprises,the increasing risk of facing,and actively guide enterprises to effectively cope with various risks become a top priority.The risk management concept into the internal control system,is the only way for enterprise development.As an important part of enterprise assets,fixed assets are the important material basis for enterprises to engage in production and business activities.However,there are many risks and uncertain factors in the business process of fixed assets.Based on risk management,internal control of fixed assets is of great significance to the development of enterprises.Under this background,this paper studies the internal control of fixed assets based on risk management.This paper studies the internal control of fixed assets of enterprises based on risk management.First of all,based on the domestic and foreign literature,this paper expounds the theory of fixed assets,fixed assets internal control and risk management.Secondly,through the investigation and analysis,it is found that the internal control and internal control of fixed assets have achieved good results.But there is still a lack of good internal control environment,and risk management out of touch,poor communication of information,the lack of effective supervision,in the key business control of fixed assets,the lack of fixed asset investment budget,the lack of sound fixed asset acceptance mechanism,daily management confusion,inventory is not standardized,dispose of fixed assets at will.Thirdly,on the basis of the goal,principle and framework of the internal control system of enterprise fixed assets based on risk management,this paper constructs the internal control system of fixed assets of enterprises based on risk management,including internal control of fixed assets,fixed assets business internal control,information and communication control and supervision and evaluation control,according to the internal control of fixed assets business key control points,select the fixed assets investment budget,acquisition and acceptance,daily management,inventory and disposal of five primary indicators and the corresponding 21 secondary indicators,using analytic hierarchy process and fuzzy comprehensive evaluation method,the effective evaluation model of internal control of fixed assets business is established,and the W company as an example of the model for the application of research,based on the analysis of the evaluation results,the paper puts forward some suggestions to improve the internal control of fixed assets business.