Research On The Effectiveness Of Internal Control Of Fixed Assets In S Engineering Bureau

State-owned enterprises are the backbone of my country’s economic development and the backbone of promoting social and economic progress.The development and progress of the national economy cannot be separated from the support of state-owned enterprises.Therefore,the high-quality development of state-owned enterprises directly affects my country’s economic development.With the development and changes of the world economy in recent years and the promulgation of relevant national policies,state-owned enterprises have been further developed.However,with the rapid development of state-owned enterprises and rapid changes in domestic and foreign markets,state-owned enterprises The deficiencies in control are gradually exposed.The continuous expansion of the scale of enterprises has shown a substantial increase in the proportion of fixed assets in all assets of the enterprise and is playing an increasingly important role.The deficiencies in the internal control of fixed assets are not only detrimental to the development of the enterprise’s fixed asset management and the achievement of corresponding results,but also to the subsequent development and progress of the enterprise.Based on this,in order to achieve the follow-up development and progress of the enterprise,the important work of fixed asset management must be done well,so the relevant analysis and research work has very important practical value.This article will take a state-owned enterprise-S Engineering Bureau as an example to conduct a systematic study on the internal control of its fixed assets,find out the defects of the internal control of fixed assets,and give optimization suggestions.On the basis of investigating the evolution process of western internal control theory and analyzing the research results of internal control in our country,it defines and summarizes the related theories of internal control of state-owned fixed assets to form the theoretical basis of this article.Taking a state-owned enterprise under a public institution—S Engineering Bureau as an example,the effectiveness of the internal control of its fixed assets was studied,and the evaluation and analysis were carried out from two aspects: the effectiveness of the design and the effectiveness of the operation.First,explore the rationality of the fixed asset internal control design of the S Engineering Bureau by combining the comparative analysis method and the scoring method,and compare the fixed asset management system of the research enterprise with the requirements on the internal control of fixed assets in the "Enterprise Internal Control Application Guidelines",and score by experts,Compare the judgment result table to judge whether the internal control design of its fixed assets is effective.Then build an evaluation system that includes multiple indicators.After obtaining the evaluation membership degree by the questionnaire survey method,use the fuzzy comprehensive evaluation method and the analytic hierarchy process to evaluate the effectiveness of the internal control operation of fixed assets.The evaluation results show that the internal control of the fixed assets of the S Engineering Bureau is effective as a whole,but there are still many defects,which are reflected in the imperfect establishment of the internal control system and the improper management of the fixed assets business.In order to find out the possible exceptions in the internal control management,some operations of the S Engineering Bureau were tested by the walk-through test method,which increased the reliability of the conclusions.The author puts forward optimization suggestions for the company.I hope that through the research of this article,S Engineering Bureau can pay attention to the deficiencies in the internal control system of fixed assets,and implement corresponding optimization measures for its internal control system in a timely manner to improve the management of fixed assets to a certain extent.Level,so as to enhance its own competitiveness,and provide a certain guarantee for the steady development in the future.