Research On Internal Control On Fixed Assets Of Gansu Rural Credit Union

With the further deepening of the reform of rural credit cooperatives in Gansu province, the new system continuously updated, the corresponding control mechanism of the constant improvement of the management of fixed assets also made new demands. Establishing and improving the internal control system of fixed assets that can be protected safely and completely, fully plays its role, protects credit cooperatives' and their members' interests.It is helpful and healthy for the development of the agriculture and the rural economy.In this paper, the theory of fixed assets related to internal control in conjunction with the status quo of rural credit cooperatives in Gansu Province, in internal control of fixed assets, for the construction and highlight deficiencies in their implementation process and incentives, we put forward a sound internal control environment of fixed assets, establish a comprehensive risk management and control system, enhance the control of the key areas, improve the supervision and inspection and evaluation system of countermeasures. To establish and improve the internal control system of fixed assets of rural credit cooperatives in Gansu Province, that is meaningful and being of great significance to put an end to the internal asset management risks, to prevent waste of resources, improving asset efficiency and asset security to protect integrity, and better improve the company's asset structure, to meet customer and investor demand to promote the healthy development of rural credit cooperatives, health, and safeguarding financial stability. Meanwhile, It has a good reference for the building of other fixed assets of rural credit cooperatives to strengthen management and improve the internal control system of fixed assets.