Research On Internal Control Of Fixed Assets In JN Ship Building Company

JN Shipbuilding Company is an industry enterprise affiliated to China State Shipbuilding Corporation,having a long history.It is the largest modern shipbuilding base with the most advanced facilities and the most extensive production varieties in China.Fixed assets of the company are large in scale and various in types.In addition to the common office and computer assets,more important are the indispensable assets of production equipment and precision measuring instruments.The management and control of fixed assets are closely related to the smooth development of production activities and business activities of the company.This paper takes the internal control of fixed assets of JN Shipbuilding Company as the research object.The main research method is case analysis.At the same time,with the help of literature reference and theoretical analysis,the current situation of internal control of fixed assets is analyzed from the perspective of internal environment,risk assessment,control activities,information communication and internal supervision in the overall framework of COSO internal control.The problems and optimization are put forward.Suggestions and countermeasures.The paper points out that there are some problems in the internal control of fixed assets in the company,such as weak awareness of internal control of employees,irregular filling out of acceptance forms,inadequate inventory checking,improper daily maintenance,poor communication of information and unreasonable way of supervision and evaluation.It also puts forward some countermeasures to improve theinternal control environment of fixed assets,to formulate targeted control activities,to set up asset management teams,to establish information sharing platforms,to carry out daily supervision and special internal evaluation.It is hoped that this paper will be helpful to the construction of JN Shipbuilding Company's internal control system for fixed assets,and at the same time,it will be of guiding value to the establishment and implementation of the internal control system for fixed assets of enterprises with the same characteristics.