Study On The Internal Control Of Fixed Assets In FAW Car Co.,Ltd.

Faced with the development of economic globalization,if an enterprise wants to enhance its competitiveness and efficiency in its own management,maintain stable economic benefits,improve its risk prevention capabilities,and improve its internal control system is indispensable.As an important part of corporate assets,fixed assets are an important prerequisite for enterprises to create value.With the development of market economy,the technology and quality of fixed assets can reflect the competitiveness of enterprises,especially automotive R&D and production enterprises.For the industry,whether there is an intact internal control system for fixed assets will directly affect the development of the enterprise.This article takes FAW Car Co.,Ltd.as the research object,adopts the case analysis and literature research methods,and first sorts out domestic and foreign research literature on internal control and internal control of fixed assets,summarizes related theories,and then presses fixed assets.The selection,acceptance,depreciation,overage(earnings),retirement,and sale of suppliers,acquisition,acceptance,insurance,maintenance,and repairs,analyzed the current status of the company's current internal control of fixed assets and various processes.It is found that the internal control of the fixed assets of the company still has the following problems:Some internal control systems for fixed assets are missing,the internal control system that has been implemented lacks the necessary supervision and inspection,employees lack the initiative to implement internal controls,and the related reasons are analyzed;The questions combined with the five elements of internal control environment,control activities,risk assessment,internal supervision,and information and communication put forward corresponding internal control improvement measures,and concluded that if an enterprise wants to strengthen the internal control of fixed assets,it must strengthen corporate culture construction and establish supervision.And assessment mechanism,Good fixed assets and risk prevention mechanisms and effective information delivery mechanism.At the same time,the ideas and improvements proposed in this paper also apply to other automobile manufacturing companies in China.