A Study On The Solution Of Internal Control Problems On Fixed Assets For Institution A

The voice of improving the internal control theory is becoming higher and higher with the change of time,the development of information technology and the change of economic environment in the background of the need to strengthen enterprise's internal management gradually.However,the existing internal control framework including “Basic Standard for Enterprise Internal Control” and “Guidance for the Internal Control of Enterprise” isn't consistent with the practice and just mainly play the role of reference and guidance for the internal control of fixed assets.Furthermore,there is no mature model which can apply to the internal control of fixed assets in the new environment,and the application of organizations in this area lacks practical model.But the pharmaceutical industry is the root of a country,which is related to the people's livelihood and the index of people's well-being.So,as an important part of the assets of pharmaceutical companies,fixed assets is also the cornerstone of its production and business activities which shows the importance of strengthening its internal control of fixed assets management.On the basis of theoretical research,this paper analyzes the characteristics of the internal control,and takes the asset management internal control of A company as the research object through related research and analysis,analyzes the status of A company fixed assets internal control based on the study of internal control theory and fixed assets theory through the literature method,comparative analysis,induction and summary method,case analysis and other research methods,and makes full use of the advantages of information technology for the internal control problems of A company to build internal control process of fixed assets and improve its internal control system.Also,with A company as the representative pharmaceutical companies on the problems of fixed assets' internal control,this paper puts forward some suggestions which have important practical significance in terms of improving the status of the fixed assets' internal control of our country's pharmaceutical companies and the effectiveness of fixed assets' internal control,and promoting the better development of pharmaceutical companies.