The Research On Optimization Design Of Internal Control Of Fixed Assets Of State Grid Energy Saving Service Co., Ltd

Fixed assets are a very important component of enterprise assets,which is a material guarantee to ensure normal operation and maintain sufficient productivity and a solid foundation for an enterprise to implement its development strategies.Owing to large investment amount and long service life of fixed assets,if there is a loss of fixed assets,especially those required to maintain production,greater losses will be caused to enterprises,which may even lead to operational paralysis.Therefore,to strengthen internal control of fixed assets in an enterprise is a necessary prerequisite to guarantee the security and completeness of enterprise assets,successful operation and the authenticity of financial statements.For state-owned enterprises,it is more important to enhance internal control of fixed assets.State Grid Energy Conservation Service Co.,Ltd.is an industry unit directly under State Grid Corporation of China,which was founded to implement national energy conservation and emission reduction policies and promote the development of green society in 2013.The company plays a leading role in energy conservation service industry.However,as the company was newly established,and fixed assets of energy conservation service industry are quite special,there are some deficiencies in its internal control to be improved urgently.In this thesis,State Grid Energy Conservation Service Co.,Ltd.is chosen as research object.Then the research method of combining theory with practice is adopted to explore into problems existing in internal control of fixed assets of the company and analyze the reasons.On this basis,a complete set of optimization scheme is put forward.This thesis is composed of six parts.The first part is the introduction,which mainly introduces the background,significance,ideas&methods of the research and thesis framework.In the second part,theories about internal control of fixed assets and domestic and foreign researches on internal control of fixed assets are elaborated.In the third part,State Grid Energy Conservation Service Co.,Ltd.is briefly introduced,and current internal control situation of its fixed assets and obtained achievements are analyzed.In this context,existing problems and corresponding reasons in internal control of the company's fixed assets are pointed out.Based on the last chapter,a complete set of internal control system optimization scheme is proposed in the fourth part.The scheme consists of goals,evaluation principles,major evaluation methods,process optimization and improvement of organizational structure.In the fifth part,some measures aiming to guarantee the successful implementation of the optimization scheme are put forward,including introducing high-quality partners and so on.The last part is the conclusion,which makes a summary of the thesis,analyzes deficiencies of this thesis and lays a foundation for further study.