Study On The Effectiveness Of Internal Control Of Fixed Assets In W Oil Production Plant

At present,the domestic economy is transforming from a high-speed development stage to a stable development stage,and the new normal of China's economic development is the supply side reform.Enterprise is the leading role in social and economic production,which plays a very important role.For petrochemical industry enterprises,fixed assets are the basis for enterprises to carry out business activities,and effective internal control of fixed assets is an important guarantee for the smooth operation of enterprises.Therefore,we must attach great importance to the internal control of fixed assets.Since 2017,Chang Qing Oilfield Co.,Ltd.has carried out irregular asset spot checks to check the existing assets of the enterprise,clarify the number and amount of assets,and lay a solid foundation for improving the utilization rate of assets.Although w oil production plant has achieved certain results in asset revitalization by investing a lot of manpower and materials.But we should also consider how to improve the fixed asset management strategy in the whole life cycle of the enterprise,so as to promote the fixed asset management of W oil production plant of Chang Qing Oilfield to a new level.This paper first refers to the theory of internal control,starting from the existing internal control system of fixed assets,combined with the actual situation of W oil production plant,analyzes the problems existing in the process of fixed assets management;Secondly,based on the relevant criteria,constructs the evaluation system composed of different levels of indicators,and uses the analytic hierarchy process and fuzzy comprehensive evaluation method to analyze the fixed assets management of W oil production plant;Finally,the optimization ideas of internal control of fixed assets in W oil production plant are put forward.It is hoped that the research in this paper will be of reference significance to W oil production plant and other similar enterprises in internal control of fixed assets.