Research On Optimization Of Internal Control System Of Fixed Assets In S Natural Gas Company

Natural gas was known as "green energy",which has been listed as the preferred fuel by most countries in the world,and its proportion of the national energy supply has been increased.Notably since the 1990 s,to improve the efficiency of quality energy and the atmospheric environment,China began to push the gas enterprises to carry out the company system reform.As a large state-owned enterprise,S Natural Gas Company plays an especially important role in the optimization of energy structure,improving air quality,reducing the occurrence of haze weather and improving the level of urban natural gas supply.As an important basis for S Natural Gas Company to carry out business activities,fixed assets provide an important guarantee for the high-quality development of the company.Therefore,S Natural Gas Company must study and improve the internal control level of fixed assets.This paper mainly studies the internal control system of fixed assets of S Natural Gas Company.Firstly,the recent research results both in domestic and abroad are summarized and sorted,and then the basic concepts and relevant theoretical knowledge related to this paper were introduced,which lay the relevant theoretical foundation for the writing of this paper.Secondly,the present situation of internal control of fixed assets in S Natural Gas Company is introduced and its standardization is analyzed.On this basis,an evaluation system consisting of 4 first-level indicators and 15 second-level indicators is constructed.By means of the questionnaire,the Analytic Hierarchy Process(AHP)and the Fuzzy Comprehensive Evaluation method are used to evaluate the effectiveness of internal control of fixed assets in S Natural Gas Company,and it is concluded that its internal control system of fixed assets is "basically effective".Then according to the evaluation results,it is found that the budget management work is not standardized,the procurement and acceptance work is not strictly controlled,the daily maintenance work is not in place,and the inventory and disposal link is not enough attention.And the causes of these problems are analyzed and studied.Finally,according to the Enterprise Internal Control Guidelines and Fixed Assets Management Guideline and combined with the actual situation of S Natural Gas Company,the optimization scheme of the internal control system of fixed assets are designed,and then the corresponding safeguards are also provided.The object of this study is representative in the natural gas industry.On the one hand,the research results are helpful to enrich the case study of the internal control of fixed assets in the petrochemical industry.On the other hand,it has certain reference value for the optimization of the internal control system of fixed assets of other enterprises in the same industry.