The Research Of Asset Management Of Y Company

Recently,financial fraud cases have occurred from now and on,the lack of supervision in internal control can't get rid of responsibility.Internal control isn't only an important part of modern enterprise management but also an important component of the system of internal management,which has great meaning to improve business efficiency and ensure the security of assets.The effective system of internal control can effectively control and prevent risk,which is obvious in non-ferrous metals manufacturing enterprises.The separation of management and ownership in state-owned enterprises lead to the situation that owners always pay more attention to the profit than managers,which results in the staff lack of risk awareness and the loose management.Non-ferrous metals manufacturing enterprises is Heavy Asset Companies due to the existence of inventory and fixed assets,the lion's share among all assets in Balance Sheets.In recent years,non-ferrous metal industry performs not very well,excess capacity and less efficiency.Compared with other property in the company,It is important for owned-state non-ferrous metals manufacturing enterprises to perform well in the accet management based on internal control.Based on systematical paper research and summary of the basic theory of internal control,the essay comprehensively analyzed the characteristics of Y company and questions of accet management internal control.It pointed out the varies of internal questions of heavy accets in many links,including acquiring,acceptance,using,stocktaking,retirement.Furthermore,based on the analysis of the cause about those questions,the essay put forward the transformation in specific links of accet management internal control and related risks in the process of the operation.Last but not least,based on the transformation,It point out that Y company need to establish the safeguard measures,including building the good internal management environment,improving the enterprise risk management,strengthening the information communication and establishing the effective internal controlling system.To a certain extent,the essay riches the theory about accet management and provides the important implications to the similar enterprises.