Research On The Internal Control Optimization Of The Fixed Assets Of The T Government

The administrative unit is the organ of the state exercising power in accordance with the law,accepting the affairs of the state and providing public service.The fixed assets are the material guarantee for the administrative units to carry out the public affairs.In order to improve the efficiency of administrative units,effectively restrict power,reduce risks and save state financial funds,the construction of internal control in administrative institutions is imperative.With the attention of the Ministry of Finance on the management of administrative institutions and the issuance of the internal control standard of administrative institutions,the financial departments at all levels responded to the call to accelerate the construction of internal control in administrative institutions.In 2016,C city Y District in full swing of internal control of administrative institutions "integration" construction work,the first internal control pilot work of nine units within the jurisdiction,and expect to experience in the construction of the nine unit driven by internal control construction administrative institutions of the region,and comprehensively improve the level of internal management control of high total area of administrative institutions.As one of the nine pilot units,T responded positively to the call of the District Finance Bureau,and launched the unit leaders and staff to actively invest in the construction of internal control.The internal control of fixed assets is an important part of the internal control of administrative units,the need to control many aspects.The departments involved are very extensive,the business process is relatively complex,according to the standard of fixed assets control different is not the same,so the construction of the internal control of fixed assets is difficult.Therefore,it is necessary to focus on the internal control of fixed assets.Based on the actual internal control construction of T units,this paper makes a detailed analysis of the various levels of internal control of T unit fixed assets.T unit fixed assets internal control has many problems,such as unclear management responsibilities,casual daily management,excessive allocation,irregular disposal,and mere formality.At present,most of the researches on fixed assets management in administrative institutions are from macroscopic perspective to management system and mode,while from the micro perspective,there are few researches based on internal control.So,the actual work in the interview survey,based on the analysis of the internal control risk of fixed assets and construction units and operational aspects of the key control measures on internal control of fixed assets of T units,and put forward the safeguard measures to promote administrative units to further improve the internal control of fixed assets.