Research On Internal Accounting Control Of New Hope Physical Assets

Since the beginning of the new century,Chinese market economy has been developing more and more rapidly,and more and more enterprises have stepped into the international market.In order to ensure the stable development of the market economy,our government has to pay attention to the role of accounting information market development.However,the analysis of various factors that disrupt the market economy is mainly due to the incomplete internal accounting control system of the company.The research on internal accounting control of enterprises began in the early 1990 s.In order to maintain the effective operation of the market economy,the Chinese government has formulated a series of laws and regulations to regulate internal accounting controls,of which the financial department implemented in 2011."Internal accounting control criteria" means that Chinese internal accounting control has entered a new milestone.The direct use of the concept of "private enterprises" by the Party's Nineteenth Congress not only shows that our Party has gradually deepened its understanding of private enterprises,but also fully recognizes the contribution of private enterprises to reform,opening up and economic and social development.At the same time,the report also pointed out some problems that private enterprises have exposed during the development process.As a representative of private enterprises,the New Hope Group also has these problems.Based on the internal accounting control theory,the objectives,methods and basic principles of internal accounting control were elaborated.Taking the new hope of this private enterprise as an example,the method of case analysis was adopted,and the process,key control points and implementation of the internal accounting control of the enterprise were implemented.The situation and other aspects of the inventory of internal accounting control and internal control of the status of fixed assets were analyzed.The analysis concludes that there are some problems with the new internal control of fixed assets of the New Hope Group of fixed assets,such as the failure to change the information of fixed assets,the imperfection of the maintenance system of fixed assets,and the intensity of fixed assets inventory.In terms of inventory accounting control,there is not enough awareness of inventory management,and there are also certain problems in procurement and storage.It also established a new evaluation index system for internal control of accounting,and obtained a comprehensive score for the effectiveness of the new internal accounting control operations.Further analysis of the new hopes of the internal accounting control operation.Finally,the countermeasures for perfecting the internal accounting control of new hope physical assets are proposed.The fixed assets are updated with timely information,the fixed assets maintenance system is improved,and the fixed asset inspections are strengthened.In the aspect of improving the accounting control of new hope inventory,enhance scientific management awareness,strengthen the control of procurement links,complete the inspection and storage of stocks,and establish a sound inventory storage system.This will provide a viable path for New Hope to improve the internal accounting control of physical assets.It is beneficial for enterprises to adjust their internal control implementation plans in a timely manner and optimize the internal structure of the company to meet market demands in accordance with the requirements of changes in the company's internal environment and external markets.