Case Study On Internal Control Of Fixed Assets In Company A

The fixed assets of large military state-owned enterprises are the most important in terms of the amount of assets and the proportion of their assets.It reflects the economic scale and sustainable development capability of enterprises.In particular,under the policy opportunity that the state-owned enterprises proposed by the central government should further deepen reform,improve the management system,and promote the healthy and rapid development of state-owned capital,in order to keep constantly developing,it is necessary to continue to increase the construction and investment of fixed assets.This paper adopts literature review method and case analysis method,firstly studies domestic and foreign literatures on internal control and internal control of fixed assets,and then takes A company as the research object,and connects theory with practice to carry out in-depth analysis and research.This paper analyzes the status quo of internal control of fixed assets of company A,analyzes the problems and causes of A company's internal control of fixed assets,and proposes corresponding improvement measures.Through the research in this paper,it can be concluded that in view of the industry characteristics of large military industrial enterprises and the characteristics of fixed asset management,most large military industrial enterprises have inadequate internal control system for fixed assets,financial funds project management is not strict,fixed assets acceptance is not timely,asset inventory flows in form,inefficient and ineffective assets,and backward information technology.At the same time,as long as large-scale military state-owned enterprises adopt a sound internal control system for fixed assets,strengthen the control over financial funds projects,focus on strengthening process control,formulate detailed inventory plans,improve asset use efficiency,strengthen assessment and internal supervision,and make full use of informatization.Means,the formation of integrated management of fixed assets and other measures,to a certain extent,will certainly solve the problems in the internal control of fixed assets.The innovations of this paper are:on the one hand,it enriches the research on the internal control practice of large-scale military state-owned enterprises;on the other hand,the improvement countermeasures proposed are effective,and have reference significance for other large military industrial enterprises.The shortcomings of this paper are:on the one hand,due to its weak understanding and weak knowledge reserves,the theory of internal control over fixed assets is still thin,and it is necessary to strengthen its own knowledge reserves;on the other hand,under the premise of not touching the state secrets,the case analysis avoids sensitive information,resulting in a slight lack of persuasiveness.At the same time,limited by the length of the space,and worried about the description,the discussion on the internal control of construction projects and investment real estate is not comprehensive,only the important links of internal control of construction in progress are described,which affects the integrity of this paper.