Research On Internal Control Problems And Countermeasures Of JT Company’s Fixed Assets

Internal control is an important means for enterprises to prevent risks and ensure the sustainable and stable operation of enterprises.Paying more attention to development speed than internal control is a common problem in the development of some enterprises.As an urban investment enterprise with a total fixed assets of 5 billion yuan,JT Company strengthens the internal control of fixed assets,which plays a very important role in improving the quality of fixed assets management and reducing the company’s operational risks.This paper expects to put forward targeted optimization measures to provide internal control guarantee for JT’s sustainable development by analyzing the problems existing in JT’s internal control of fixed assets.Firstly,this paper summarizes the research background,significance,domestic and foreign research conclusions on internal control,fixed assets internal control and other relevant frontier theories,and summarizes the concept,function,five elements of COSO,information asymmetry,risk control theory,etc.of internal control.By introducing the basic situation of JT Company,analyzing its basic characteristics as an urban investment enterprise and the relevant information of fixed assets,the current situation and problems are analyzed from five dimensions: internal control environment,risk assessment,control activities,information and communication,and supervision.Based on the five dimensions of COSO,targeted measures are proposed,including enhancing the internal control awareness of management and employees,and emphasizing the role of corporate culture in internal control;Establish the evaluation system based on the analytic hierarchy process;Optimize the control measures of fixed assets in the whole process of procurement,field,deployment and scrapping;Optimize the information communication system;Strengthening internal supervision.In view of the possible obstacles in the implementation of the optimization measures,such as the insufficient integration of internal control measures and business,and the imperfect supervision and rectification mechanism,this chapter puts forward corresponding safeguard measures,including that the internal control measures should be based on the actual business,improve the internal supervision and rectification mechanism,and dynamically adjust and improve the risk assessment system.