Research On Internal Control Optimization Of Fixed Assets Of YL Road Construction Machinery Company

The fixed assets,as the material basis of the enterprise's production and operation,are the important material guarantee for the enterprise to realize the development strategy.Especially in the equipment manufacturing industry,the investment scale of the fixed assets is up to a large scale,the proportion of the capital occupied is high,the service cycle is long,and the use place is scattered.Strengthening the management and control of fixed assets is vital to the development of enterprises.However,compared with other businesses of the company,the value output of fixed assets is slow,the risks are hidden,and under the influence of traditional concepts,enterprises tend to pay more attention to sales.Procurement and other business internal control,fixed assets business internal control insufficient attention.The extensive management of fixed assets in many enterprises has resulted in a low rate of blind purchase and utilization of fixed assets,poor maintenance and maintenance of fixed assets,loss of arbitrary assets in the disposal of fixed assets,and so on.In the long run,Will seriously affect the healthy development of enterprises,reduce the competitiveness of enterprises.Therefore,it is urgent to strengthen the internal control of fixed assets and improve the management efficiency of fixed assets.Taking this as the starting point,selecting a large road-building machinery manufacturing company_YL in the equipment manufacturing industry as the research object,and using the internal control theory and the process optimization theory on the basis of full reading of the domestic and foreign literature,the paper analyzes the current situation of the internal control of the fixed assets of YL Building Machine from the four operational links of the acquisition and acceptance,storage and maintenance,transfer allocation and disposal of fixed assets.The research in this paper not only improves the internal control system and process of fixed assets of YL Building Machine Company,but also designs a large number of system tables and process optimization diagrams,which makes the optimization measures more intuitive and more operable.The results provide a very useful reference for the company to further strengthen the internal control of fixed assets,prevent the business risks of fixed assets,and improve the efficiency of the utilization of fixed assets.