Research On The Effectiveness Of Internal Control Of Fixed Assets Of Listed Companies In Iron And Steel Industry

In recent years,more and more major internal control group and enterprise,quality management not only care to disclose financial statements,but also pay attention to improve the internal management of the group,only internal operation and scientific and effective communication,group to the external information disclosure will be more satisfactory.And if we want to study the internal control,it is necessary to study the selected industry within a typical module for further research.If we want to study the internal control of fixed assets,it is necessary to select the highest proportion of fixed assets in the industry.Through the comparison of various industries,the steel industry's largest fixed assets ratio,the corresponding characteristics are the most typical,and the information of internal control of fixed assets is internal information,not easy to get the full disclosure of information of listed companies will be fully disclosed,so the main research of the steel industry listed companies the situation.First of all,the author about the basic theory of internal control of fixed assets and the effectiveness of the exposition,to build the theoretical basis of this paper;then from the beginning of the iron and steel industry,research on the internal control of fixed assets fixed assets of the whole industry and the related enterprise group is effective or not,and then found the iron and steel industry internal control of fixed assets fixed assets management existence deviation the organizational structure,the design is not reasonable,the internal control of fixed assets information communication,fixed assets internal control problem of lack of fixed assets in the implementation of the system;and then analyzes the causes of these problems,such as lack of ideal fixed assets fixed assets internal control environment,internal control system is not perfect,supervision and inspection work is not implemented.;according to the existing problems and reasons,and by the experts of reading related articles The author puts forward some suggestions to improve the internal control environment,strengthen the risk management of fixed assets,further standardize the control activities,and strengthen the internal control evaluation system of fixed assets.Finally,the SG group as a typical case analysis,the specific background of SG group,SG group to analyze the internal control of fixed assets as well as the status of the effectiveness of its internal control,and finally puts forward relative suggestions.Experts and scholars have studied fixed assets before,but they have not studied the internal control of fixed assets,so the author has made a further study on the basis of previous studies.And in the course of the study,combined with the views of the predecessors,emphasizing the importance of internal control of fixed assets,and promote the process of internal control of fixed assets.