Research On Internal Control Of Fixed Assets Of S New Energy Enterprise

For state-owned new energy enterprises,fixed assets are the fundamental factor of production.The safety and integrity of fixed assets is the basis for the sustainable development of state-owned new energy enterprises and an important issue concerned by all stakeholders.Good internal control of fixed assets can improve the ability of enterprises to prevent all kinds of risks of fixed assets,and provide strong guarantee for the safety and integrity of fixed assets and efficient production,so as to enhance the value of enterprises.However,because the form of fixed assets is relatively stable,it is not easy to change greatly in a short time,and enterprise managers often only focus on the profitability of fixed assets,and lack of understanding of the importance of internal control of fixed assets,internal control of fixed assets is often ignored in enterprises.This paper takes the internal control of fixed assets of new energy enterprises as the research direction,through the literature research method and case study method,analyzes the previous literature,takes s enterprise as the case,studies its internal control of fixed assets,and finds that there are some problems in the internal control of fixed assets of S enterprise,such as the implementation of the budget system is not strict,the formulation process is not scientific and reasonable,and the supply chain is weak In the process of inventory and maintenance of fixed assets,there are some problems,such as vague regulations on irregular inventory and inadequate role of inventory;in the process of allocation and transfer of fixed assets,there is a lack of follow-up tracking mechanism for asset transfer;in the process of scrapping fixed assets,there are some problems There are some deficiencies in the relevant system of asset disposal and the problem of long-term idle assets that should be scrapped.In view of the above problems existing in the internal control of fixed assets of s enterprise,this paper,based on the five elements theory of internal control,combined with the characteristics of fixed assets and the current situation of internal control of fixed assets of s enterprise,puts forward some suggestions for solving the problems existing in the internal control of fixed assets of enterprises.First,to improve the internal control environment of fixed assets,the specific suggestions include the establishment of internal control leading group,strengthening the staff’s awareness of internal control of fixed assets,and strict recruitment and selection of talents;Second,improve s enterprise information system and communication,including the use of existing resources to build big data fixed assets internal control and unified financial system;Third,to strengthen the internal control and supervision of the fixed assets of s enterprise,the specific suggestions are to improve the existing internal supervision system,establish the audit system of rules and regulations,and optimize the personnel structure of the board of supervisors;Fourth,we should strengthen the standardization of control activities,including using big data technology to improve fixed assets budget management,promoting the improvement of supplier access control,optimizing the internal audit of acceptance business and strengthening the physical control of fixed assets;Fifthly,to optimize the risk management of fixed assets,the specific suggestions include strengthening the identification of external risks,optimizing the risk response measures of each link and cultivating the risk prevention awareness of employees.