BD Company Fixed Assets Of Internal Control Problems Research

Fixed assets are the company's most basic means of production,but also its daily production and management activities of labor.However,due to the relatively long service life of fixed assets,multiple participation in product production activities and the ability to maintain their physical form and other characteristics,the management of fixed assets is often ignored by most companies in their daily production and operation activities.Therefore,strengthening the internal control of fixed assets has become the primary task of many companies,and how to strengthen the internal control of fixed assets has also become the research direction of this paper.Based on the concept of internal control and internal control of fixed assets and related theory as the foundation,and with a high degree of dependence on fixed assets of BD company set up earlier traditional chain manufacturing enterprises as the research object,through field investigation and interview on the company,combined with the company organization structure,related data of fixed assets,fixed assets of the management system of the overall carding analysis,and design the questionnaire according to the actual work situation and the questionnaire survey to relevant personnel.Based on the results of the survey statistics,combined with an analysis of the five elements of internal control framework,finally it is concluded that in actual BD company exist in the process of the internal control of fixed assets in the internal control environment is bad,no risk assessment mechanism,internal control management activities is not standard,lack of fixed asset information communication system,the internal supervision system is not sound,etc.Aiming at the above problems in BD company,corresponding improvement Suggestions are put forward,including the training and learning of internal control knowledge based on the willingness of employees,so as to improve the internal control environment of the company;Establish the risk assessment system of internal control of fixed assets within the company,identify and evaluate the risks existing in the internal control of fixed assets at the present stage of the company,and set up risk prevention plans in time;According to the problems and risks of the company's internal control of fixed assets,standardize the business process and design the corresponding flow chart;Strengthen the internal control of the company's fixed assets information and communication,the company's fixed assets management information system;Set up special internal audit team of fixed assets,set up reward and punishment mechanism,and carry out effective internal supervision.This paper aims to help BD company improve the defects and deficiencies in the internal control of its fixed assets,so as to make effective use of its assets,improve its profitability and enhance its competitiveness.