Research On Internal Control Of Fixed Assets In G Enterprise

With the increasing intensity of supply-side reforms,industrial development has shown the characteristics of diversification and uneven regional development,and the traditional advantages of industry have been gradually weakened.Coupled with the impact of the new coronavirus pneumonia in 2020,the industry is like a catalyst to move towards a new round of industrial revolution.In this context,it is extremely important to improve the resilience,efficiency and sustainable development of the company’s business.At the same time,with the regulations and releases of relevant laws and regulations on corporate internal control,internal control has become more and more important.However,from the perspective of implementation,there are many problems,which are far from exerting its due role.As far as industrial enterprises are concerned,fixed assets are the most important in terms of both the amount and the proportion in the composition of corporate assets,and the internal control of fixed assets is even more indispensable.How to carry out effective internal control management of fixed assets under the new situation is an important foundation for the long-term development of enterprises.Based on the relevant theories of internal control of fixed assets,principal-agent theory,and stakeholder theory,this article takes a G company that mainly produces and sells cement as the research object,integrates theory with practice,and launches in-depth analysis and research.By consulting data,case analysis,questionnaire survey,Analytic Hierarchy Process and Fuzzy Comprehensive Evaluation Method,analyze the current background,organizational framework,fixed assets internal control status and problems of G enterprise,put forward corresponding suggestions,and set up a dedicated department,Training level employees participate in the internal control awareness of fixed assets to improve the internal control environment;focus on risk assessment and establish an evaluation system to effectively identify risks;according to the existing process problems of the G company,use the fuzzy comprehensive evaluation method to score,based on the existing risks Standardize the process;focus on electronic information technology,open the authority of the information sharing platform to relevant personnel,and strengthen the collection of information and exchange suggestions.It is hoped that the research on internal control of G enterprise in this article can provide reference for similar enterprises.