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Study On Optimization Of Internal Control Process Of Fixed Asset Management In C Administrative Unit

Posted on:2020-03-26Degree:MasterType:Thesis
Country:ChinaCandidate:X J ShenFull Text:PDF
GTID:2439330596498054Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years,in order to promote the efficiency of administrative institutions in China,centralized Treasury payment and centralized accounting becoming one of the most important way to promote management of administrative institutions.The reform of the administrative institutions of financial centralized accounting management has played a positive role in promoting,at the same time toreduce the fixed asset management strength of administrative institutions,the fixed assets management link imperfect development,many problems appeared,such as fixed asset managers have a strong sense of management,also did not give enough attention;At the same time,themanagement of the internal controlsystem is not best,still havehave many problems was missed;Fixed assets are underutilized and inefficient.In order to solve the above problem,make the administrative units of more full use of the fixed assets,improve the efficiency of resource utilization,we need to perfect our country administration institution of the fixed assets management mechanism,optimizing the internal control of fixed assets management processes,eliminate duplicate purchase of fixed assets from excessive loss of financial resources,in order to improve the use efficiency of the state financial capital,will save the fiscal funds to provide better service for the people,and create more value in the field.This paper takes C administrative unit where the author works as an example and takes it as the object of case analysis.Firstly,the concept definition and theoretical basis of fixed assets management and internal control are introduced.The research status of internal control of fixed asset management at home and abroad is systematically elaborated,and the theoretical basis is discussed from the internal control theory,whole life cycle,information asymmetry and other related management theories released by COSO committee.Secondly,it introduces the basic situation of C administrative unit and the current situation of fixed assets management.Analyze the internal control process of fixed assets.Thirdly,the problems in theprocess of internal control of fixed assets management of C administrative units are put forward..The existing problems mainly focus on the organizational structure,business process,information system and internal mechanism,and the causes of these problems are analyzed one by one.Finally,the UML process optimization method was used to optimize the internal control process of C administrative unit's fixed assets management.Through analysis,this paper finds that administrative units in the process of fixed assets management effectiveness and problems are coexistence.Only by combining with the actual situation of the unit and continuously optimizing the existing problems can maximize the advantages of the internal control process.Through the research on the internal control process of the fixed asset management of C administrative unit,based on the existing problems at the present stage,this paper puts forward targeted optimization Suggestions,which can make the internal control process of its fixed asset management more perfect.At the same time,the internal control process of C administrative unit's fixed assets management is summarized and summarized,which provides reference for other administrative units' internal control of fixed assets management from the perspective of practical operation.
Keywords/Search Tags:Administrative units, Fixed assets management, The internal control, UML
PDF Full Text Request
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