Research On Optimization Of Internal Control Process Of Fixed Assets Of Y Administrative Unit

The administrative unit is an important part of China's national institutions and plays an important role in the country's political life and economic operation.Internal control is an effective means to guarantee the orderly,scientific,and efficient operation of the unit 's power,and it is also a guarantee mechanism for the party 's decision-making and deployment of relevant state laws and regulations in the administrative unit.Among them,reasonable protection of unit assets and effective use is one of the objectives of internal control of administrative units.Fixed assets are the material basis for the normal operation of administrative units,and account for a very high proportion of the total assets of the unit.However,the fixed asset management of the administrative unit has problems such as the outflow of fixed assets,unreasonable configuration,illegal disposal,and heavy purchase over management,which affects the normal work of the unit.It is necessary for administrative units to improve the internal control process of fixed assets,combine fixed asset management with unit budget,procurement and other links to achieve the purpose of rational allocation of fixed assets,avoiding asset waste,and improving the efficiency of the use of financial funds.This article selects the Y administrative unit as the research object.The unit's special audit report on asset inventory in the past three years has shown that there are problems with the unit's fixed asset management.On this basis,this paper discovers the problems in the internal control process of the unit's fixed assets through field survey methods,literature research methods,walk-through testing,and process reengineering and other methods and optimizes them scientifically and effectively.In this paper,firstly,through consulting and sorting out the relevant references at home and abroad,the principal theory,internal control theory and process reengineering theory are selected as the theoretical basis of the thesis.Secondly,it summarizes the first-hand information and data of Y administrative units obtained from field visits,and analyzes in detail the structure,type,value of the fixed assets of the unit and the existing internal control process of the fixed assets of the unit.Again,according to the "Basic Evaluation Index Rating Table for Internal Control of Administrative Institutions",the standardization of the internal control unit level of fixed assets was evaluated,and quantitative analysis found that there were problems at the unit level.At the same time,the use of walkthrough testing found defects in the internal control business level of fixed assets.Finally,optimize the defects in the internal control process of fixed assets.The optimization mainly adopts the method of "flow chart + risk control matrix".By sorting out risk points and preparing business flow charts,the function of strengthening internal process control and risk prevention and control is achieved.In order to ensure that the optimized internal control process is effectively implemented,this article also proposes related safeguards.According to the “Analysis Report on the Internal Control Construction of National Administrative Institutions” issued by the Ministry of Finance,there are general problems in the internal control process of fixed assets in administrative units.This article aims to improve the unit's fixed assets safety and effective utilization rate by designing a reasonable and effective internal control process.Using an optimization method that compiles a flowchart to visualize the risk points in the internal control process of fixed assets can provide some reference for the relevant units to optimize the internal control process of fixed assets.