Research On The Optimization Of Fixed Assets Management Of A Paper Mill Based On The Perspective Of COSO Internal Control

Fixed assets is the basis of the existence of enterprises,the fundamental elements of production and operation and the source of value creation.With the rapid development of economy,the quality and technology level of the fixed assets is an important aspect of the competitiveness of the enterprises.Therefore,improving the management of fixed assets is of great significance to ensure its safety and integrity.Due to long time use a weak liquidity,fixed assets is easy to be ignored in the production process,easily leading to management confusion,emerging inconsistency between the accounts and the real number and not using widely,which cannot give full play to the real core value of fixed assets.Some enterprises are even losing assets because of the management problems,which directly bring the enterprises huge economic losses,and also affect the interests of investors and long-term sustainable development of enterprises.In this paper,taking the internal control of fixed assets in A paper mills as study object and combining with the COSO internal control framework as a guide to study,firstly,to introduce the theory of fixed assets and internal control,Secondly,to investigate the current situation of internal control of fixed assets of this factory.then taking the COSO theory as the framework clue to explain the problems that exists in the internal control of fixed assets of A paper mills from five aspects:control environment,risk assessment,internal control,information and communication and effective monitoring,Mainly including risk assessment needs to be improved,internal control process is still to be optimized,information communication needs to be improved,real-time monitoring needs to be improved.Then,according to the problem analysis,the main reasons are not the formation of the internal attention atmosphere,not to establish a special department of damage prevention,not to form a perfect internal control process,did not form the information sharing mechanism,did not form an effective supervision system.Finally to describe the measures on these problems bases on this five aspects,so as to ensure the safety of fixed assets,to eliminate waste of resources,and improve the utilization of assets.