B Research On Internal Control Of Fixed Assets Of Transport Group

China's economic development is in a sustained rising stage.As the material basis for the development and survival of enterprises,the management level of fixed assets can better reflect the competitiveness of enterprises.However,the improper management of fixed assets is relatively prominent at present.Improving the internal control of fixed assets is an effective measure to strengthen enterprise management,which can enhance the competitiveness of enterprises.Based on the concept of internal control,this paper studies the internal control of fixed assets by means of literature research,field investigation,flowchart analysis and case analysis.Firstly,we analyzed the research status and research results at home and abroad.On this basis,we elaborate the theory of internal control,which lays a theoretical foundation for this study.Then this paper introduces B transportation group as the research object.Based on the particularity of the industry,this paper conducts an in-depth investigation and analysis of the organizational structure,relevant systems and other actual conditions of B transportation group.The business process of fixed asset management was understood in the form of interview.And we analyze the important risk points in fixed asset management.The study found that the company currently has problems in the approval of the purchase of fixed assets,the unreasonable procedures for major asset overhaul,and the imperfect disposal system for fixed assets.This paper analyzes the problems in the internal control of fixed assets from the perspective of its internal environment,control activities,risk assessment,internal supervision,information and communication,and finds out the causes of the problems.In view of the problems and reasons,the paper puts forward some suggestions to improve the effectiveness of the internal control of fixed assets,including to enhance the quality fixed assets management,improve the internal control environment of fixed assets,establish the risk management committee,standardize the risk assessment process,make the risk assessment link to further strengthen.It can also optimize various business processes of problematic fixed assets,establish flow charts and key control documents,and implement forward key control measures according to major risk points,so as to standardize control activities.Strengthening the information and communication of the internal control of fixed assets.Through the research on the internal control of fixed assets,this paper realizes the optimization design of the internal control system of fixed assets,hoping to establish the foundation for the improvement of the group's internal control system.At the same time,the author also hopes that the relevant analysis in this paper can provide a reference for the research on the internal control of fixed assets of other highway transport enterprises,and provide supplement and support for the internal control theory.