The Research On The Improvement Of Internal Control Of Fixed Assets In CAAC Central And Southern Regional Administration

Fixed assets are the important assets.It is the basis for the operation of air traffi c control system to ensure the safety of air traffic control services.The rapid develop ment of the aviation industry put forward higher requirements on the quality and safet y of air traffic management,The number of fixed assets is also growing.With the rapid development of the industry,Some Civil Aviation Administration have discovered mana gement vulnerabilities.Inspection found that some enterprises and units under the speci fic association of enterprises "directional cooperation promotion" special equipment "col lusion" formation of aviation material procurement corruption interests of the chain,ero de state-owned assets,cause the loss of control of state-owned capital management,sym biosis of corruption problem,Therefore,that's very significant to establish and improve t he the CAAC administration internal control system of fixed assets,anti-corrosion corre ction,improve the modern management level,realize the value of unit fixed assets and promote the Air traffic.This paper takes the CAAC central and southern regional administration as the re search object.First,combing the domestic or international relevant research,applying the method of theory analysis,second,the status analysis and evaluation of fixed assets int ernal control,pointing out the existing problems and risks of inner control of fixed ass ets:mainly including the weakening of supervisory functions of asset management dep artments,the lack of comprehensive risk management mechanism,the imperfect measures of risk assessment,and the lack of internal audit of asset operation performance evalu ation.In the operational level of fixed asset control activities,security equipment budge t management is not standardized,the lack of scientific management of air pipe spare parts mechanism,the transfer of land assets ownership is not resolved,air traffic infr astructure and financial convergence to be improved.Finally,with reference to the resea rch results of internal control of fixed assets,combining with the characteristics of civil aviation air traffic control,the author puts forward to improve the internal control env ironment of fixed assets,establish and improve the risk assessment mechanism,standardi ze internal control activities,Improvement Measures of Internal Audit Mechanism of As sets.At the same time,its hoped that the countermeasures proposed in this paper can provide reference and reference for other civil aviation air traffic institutions to strengt hen the internal control of fixed assets,and make more contributions to further impr ove the internal control of air traffic control institutions.