Optimization Study On The Internal Control Process Of Fixed Assets Of A Photovoltaic Power Station

Photovoltaic(PV)power stations belong to the basic service industry and public utilities.It has a bearing on whether the national economy and the people’s livelihood can develop steadily and shoulders significant social responsibilities.Continuous and stable power supply is the basic task of every PV power station.The fixed assets management of PV power stations runs through the entire production and operation process.Using scientific and effective internal control methods of fixed assets can improve the overall operating efficiency of PV power stations to a certain extent,reduce waste of resources,and better promote the development of operations to a certain extent.As an important asset composition of a company,fixed assets have the characteristics of high value,long service life,and numerous varieties.In the company’s actual production and operation process,fixed assets are the key objects of internal control.It is not only the material basis for sustainable development,but also a key for investors and creditors.To ensure the orderly operation of business activities,a company must ensure the safety,rationality and effectiveness of the company’s fixed assets.Therefore,we need to effectively strengthen internal control of fixed assets.First of all,in the early stage of asset formation,it is necessary to fully evaluate and minimize the probability of fixed asset management problems in planning,bidding and construction.At the same time,it must be scientific and reasonable..This article takes A PV power station’s internal control process of fixed assets as the research object,and uses case analysis,questionnaire survey,and mathematical statistics to analyze and study the actual methods of internal control of fixed assets.First,this article introduces the related theories of fixed assets and internal control,and provides theoretical basis for research and writing.Second,this article introduces the basic of A PV power station and the current status of internal control of fixed assets.The acceptance process,overhaul and maintenance process and scrapping and cleaning process of internal control are introduced in detail.Then,in this case,it is found that A PV power station has some problems in internal control,such as uncleared responsibility for approval of the small amount PV equipment purchase,lack of quality evaluation and control of bidding of PV equipment,unreasonable procedures for the formulation of overall inspection and maintenance process,incomplete procedures for the assessment of defects of PV equipment,unreasonable approval for inspection and maintenance process,unreasonable assessment of residualvalue of PV equipment,and ir21 rational approval procedures for scrapping and cleaning process of PV equipment.Finally,in view of the problems and specificity of A PV power station in various aspects of internal control of PV equipment,based on the results of domestic and foreign scholars’ research on internal control of fixed assets,corresponding solutions are proposed in order to improve the investment quality of PV power stations and reduce the cost of fixed assets operation and maintenance.This article finds out problems,analyzes problems and puts forward countermeasures to propose reasonable improvement suggestions for the internal control of fixed assets of A PV power station,which is conducive to improving the overall efficiency of fixed assets use of A PV power station.In the meantime,this article provides experience for reference to for similar PV power generation enterprises in China.