| Fixed assets in enterprise survival and development and create profit effect so as to ensure the material foundation of cannot be ignored in the enterprise shall have position.Along with the development of the enterprise,also show there are many deficiencies of the internal control management of the fixed asset,such as the general existence of ledger confusion and unclear,disordered management,lax supervision,inappropriate disposal and other problems.This will directly result in the loss of assets,but also will have a great impact on the development of enterprises.Therefore,in terms of asset management,practicing the optimization and upgrading of management mode is of positive and important significance for preventing the occurrence of potential risks and ensuring the orderly development of enterprises.The research object of this article is YC company’s internal control of fixed assets.The paper studies relevant theories in this field by reading literature,and abstracts the train of thought and method that this article carries on the research.Combined with the background of YC company,this paper expounds the situation of the fixed assets of YC company,the situation of fixed assets of YC company is elaborated,and analyzes the present situation of the company existing fixed assets of internal control.In order to better understand the actual situation of YC company internal control of fixed assets management.In this paper,the effectiveness of the internal control of fixed assets of YC company to conduct the evaluation.Based on internal control theory,five modules of COSO internal control are taken as the research framework,and corresponding evaluation indexes are set in combination with the current situation of internal control of fixed assets of the enterprise.Through questionnaire invited expert scoring,it is concluded that the weight of each evaluation index values,at the same time in YC company questionnaire research,and to statistics of the questionnaire to obtain the corresponding evaluation standard of the membership,combined with the membership degree and,index weight the score corresponding to the internal control evaluation index of fixed assets of YC company was obtained,combined with the evaluation score,the existing problems are analyzed and the optimization countermeasures are put forward.After analysis,the corresponding control defects in the internal control of fixed assets of YC company are summarized as follows: poor internal control environment,risk assessment is inadequate,inefficient control activities,lack of management information system and communication is not smooth,imperfect aspects in the supervision and management system.At the same time,from five aspects: the optimization of existing problems put forward detailed countermeasures,including:optimize the internal control environment,in further risk assessment system,to be perfect to specification of fixed assets control activities,establish and strengthen communication management information system,improve the internal supervision system.Through this research,it can provide enterprises with optimized services,profit creation and efficiency,and consolidate the material foundation,and provide theoretical guarantee for comprehensively improving the internal control and management ability of fixed assets of YC Company. |
