A Case Study On Fixed Assets Internal Control Of Airport Specialized Company

At present,China’s economy has shifted from a high-speed growth stage to a highquality development stage.China’s civil aviation industry will also promote highquality development of civil aviation as the basic requirement for determining work ideas,formulating development strategies and implementing macro-control.This puts forward higher requirements for the management level of civil aviation airports.Civil aviation airport enterprises belong to the asset-intensive industry.With the development of the strategy of building a strong civil aviation country,there is a large-scale fixed assets investment in China’s civil aviation airports every year.Therefore,improving the management level of fixed assets in civil aviation airports is of great significance to improve the quality of their own development.However,there are few studies on airport fixed assets management at present,especially the scale of assets managed by A Airport Specialized Company will double in 2019,so it is urgent to improve the level of fixed assets management.This paper takes A Airport Specialized Company as a case study to study the internal control optimization of fixed assets management of A Company.Firstly,the research results of internal control theory and airport fixed assets management cases are comprehensively summarized.This paper briefly introduces the basic situation of Company A and analyses the current situation of internal control of fixed assets.Then,according to the actual situation,A company uses analytic hierarchy process and Delphi method to establish an evaluation model to evaluate the effectiveness of internal control in fixed assets management of A company,and concludes that the level of internal control is between good and bad.According to the evaluation results,field investigation and related theories,this paper analyses the existing problems of the effectiveness of internal control of fixed assets in Company A.Finally,according to the theory of internal control,this paper puts forward the objectives and principles of internal control optimization,and puts forward the internal control optimization scheme of fixed assets management of Company A and the measures to ensure the landing of the scheme.This case study method and optimization scheme of internal control of fixed assets can provide reference for fixed assets management of airport industry.