Research On Internal Control Process For Fixed Assets Of ZTKY Shenyang Branch

From the beginning of the 21 st century, internal control is increasingly being valued by our academicfield. Internal control is an effective way of management, and it is conducive for enterprises and other organizationsto prevent external risks, prevent internal fraud and improve management ability and management level.At the same time, it has positive influenceto the enterprise assets safety and healthy management and development. Our internal control construction work carried out relatively late, but related internal control system has been relatively completed. Companies which havetheir own characteristics established an internal control system, however, some state-owned enterprises in fixed assets internal control processes in the actual workstill inthe weak internal control environment, and associated regulations are not completion. The interior part of the process design aspects of control and unreasonable defectswhich are restricting the use of efficiency and capacity of fixed assets. Therefore, the management objectives and principles of the fixed assets run through the business process, improvements in scientific and rational enterprise on the basis of the original process. We can improve the company’s internal control system, and improve the company’s fixed assets management processes.Research ideas of this article are asking questions- analyzing the problem- solving the problem. According to the situation of the enterprise internal control processes, combined the theories of internal control and corporate internal control manual, first introducing the theory and business background of internal control, and secondly according to the analysis of the current situation of enterprises internal control processes, problems and reasons, and finally combined the theories of internal control for the business processes to refine and improved measures for enterprises to study. The main research methods used in are normative research, field research, and inductive analysis.This paper has six parts:The first part is the introduction: first introduces the research background and the significance of this article, and then describes the main parts andresearching methods;The second part is the related theories of internal control:introducing the internal control’s meaning, characteristics, objectives and the related contents of the internal control processes, including the connotation and principles;The third part is the actual situation of ZTKY fixed assets: first briefly introduces the basic situation and status of the business ZTKY Shenyang branch; and then introduced the internal control process, including the purchasing,repairingand selling.The fourth part analyzed the problems in the three processes, and found the reasons, such as internal control culture lagging behind, lacking internal control risk assessment.The fifth part is the improvement measures for ZTKY: First introduced ZTKY fixed assetsoverall design requirements and ideas, andthe corporate responsibility for the management of fixed assets; Secondly described the fixed asset purchasing, maintenance and disposal of links process improvement;The sixth part is the supporting measures for the internal control processes.