The Research Of Internal Control On Fixed Assets In Shiyang Organization

With continuously deep development of the market economy, internal control issues cause widespread concern in theories and practices. It comes to institutions, which facing with increasingly fierce market competition, should strengthen internal control management overall, ensure the safety of property, and improve the utilization efficiency of funds, for guaranteeing their long-term development. As one of the essential foundation of performing economic responsibility for Shiyang, the internal control of fixed assets deserve to be deeply researched no matter in system construction or in system execution.Based on the study of the COSO framework and domestic internal control system rules, and also on the basis of summarizing the basic methods of institutions internal control, this paper selects the internal control of fixed assets in Shiyang as the object of study. It focuses on analyzing it’s status of the internal control of fixed assets management and deeply studying the problem on five elements of the internal control of the fixed assets. And then, it studies the causes from internal control environment, risk assessment, design and implementation of internal control activities, information and communication as well the supervision of internal control.On this basis, it provide some relevant improving steps, such as (1) completing internal control environments;(2)strengthening fixed assets risk assessment;(3)further standardizing control activities;(4) strengthening fixed assets information management;(5)strengthening fixed assets internal supervision and management.