Research On Internal Control Of Fixed Assets Of Company A

In recent years,the state is further improving the internal control system of enterprises.For example,in June 2008,the Ministry of Finance,the China Securities Regulatory Commission,the National Audit Office,the China Banking Regulatory Commission,and the China Insurance Regulatory Commission jointly issued the“Basic Standards for Internal Control of Enterprises”.In April 2010,the company's internal Control Supporting Guidelines.With the development of a market-oriented economy and the extensive development of the Belt and Road Initiative,enterprises should also establish and improve a modern enterprise system,respond to risks in various aspects with modern enterprise management,effectively improve the operational capacity of state-owned capital,and effectively safeguard the security and integrity of state-owned assets.However,at this stage,many enterprises still lack internal control concepts.There are certain loopholes in the design and implementation of internal control systems.Some enterprises even face huge losses or losses due to internal control problems,such as the Olympus financial fraud incident.Copper storage incidents,etc.In the total assets of enterprises,fixed assets often occupy a relatively high proportion.The characteristics of high fixed assets,scattered distribution and long service period make it difficult to have practical management and corruption.At present,most enterprises in China have made great progress in the management of fixed assets,but they still need to be improved compared to the overall level of economic development in China.Therefore,this paper analyzes and studies the internal control operation of fixed assets of Company A,and uses a series of research methods to collect and find a large amount of relevant data.On this basis,the management process,organizational structure and management status of fixed assets internal control are compiled.The main problems existed,and finally integrated the company's own situation,thecompany's market environment,internal control and fixed assets internal control theory to propose suggestions and measures to improve the internal control of fixed assets,and strive to be scientific,reasonable,and hopeful.Can help A limited liability company to improve the internal control of fixed assets,and provide reference for other similar enterprises.This paper is divided into three parts,the first part,"Introduction",a brief description of the research background and significance of this paper,put forward the theoretical basis and research framework of this paper.The second part,“Overview of Internal Control of Fixed Assets”,introduces the theoretical basis of internal control and internal control of fixed assets,paving the way for the development of the following.The third part,"A limited liability company internal control case analysis of fixed assets",elaborates the background information of company A,the internal control system of fixed assets,the internal control process of fixed assets,on this basis,analyzes the status and existing problems of internal control of fixed assets.And propose targeted solutions.