Study Of Telecoms' Fixed Assets Internal Control Valuation

After a series of crisis, such as China Aviation Oil, China Cotton Reserves, These make national assets suffered a loss. China's national enterprises pay a terrible price when they are expanding into overseas markets, such as TCL, Changhong. The toxic powder events make the Giant enterprises SanLu which has a long history more than half a century suddenly collapsed. These failing case in essentially can be blamed for the failure of internal control and risk management. So Enterprises and regulators pay increasingly attention to internal control and risk management. Whether in the western developed countries or in the developing countries of the third world, internal control and risk management enterprises are the eternal topic, never goes out of style.The enterprise internal control and risk management construction is a complex system engineering, therefore, America issued the Sarbanes-Oxley act. In the United States, the Sarbanes-Oxley act, they will usually take their one or even several years in intermediary agencies assist. With the development of research and practice. Western countries enterprise especially listed company raised the climax of internal control construction. Some Chinese enterprises which are listed both at home and abroad have started construction of internal control system. In accordance with international standards.Chapter1:introduction. This paper mainly introduced the research background and significance, research thoughts, research framework, research method, etc. Its aim to make readers can understand the contents and layout quickly.Chapter2:Internal control relevant theories and research review. Through the understanding of concepts of internal control and the theory of domestic and foreign comparison. In time sequence of internal control relevant literatures and developing course has a comprehensive understanding.Chapter3:Telecom enterprise's fixed assets internal control system current situation analysis. Through the COSO framework, to see SiChuan telecom enterprise internal control problems and know the SiChan telecom's fixed assets internal control current condition.Chapter4:Research conclusion and limitations. This paper mainly expounds the research conclusion, and produces limitations with limited ability and objective factors.This paper chooses a vast large-scale state-owned enterprises such as telecom. Which has a lot of fixed assets, through the research of telecom's fixed assets internal control, to provide useful method to other enterprise. The perspective of from small case gaining the general principle is novel, has more practical significance, with the limitation of author's ability, this paper also exists deficiencies, for example, it waits for further deepening in research depth. Internal control system theory and practice wait to be unified. Because of insufficient, it urges us to further study. I hope to study this further in the future work, to put theory into practice.