Research On Internal Control Of Fixed Assets Of Company B

In these years,with the rapid development of our national economy,competition among enterprises has become increasingly fierce.To steadily develop and improve their overall competitiveness,they need to establish a sound internal control system to reduce their production and operation.Risks in China.Because fixed assets account for a large proportion of the total assets of an enterprise,and the level of fixed asset management can directly affect the core competitiveness of an enterprise,it is particularly important to strengthen the management of fixed assets in an enterprise.However,the current internal control system of fixed assets management in many enterprises in China is still not perfect,which has caused enterprises to face various potential risks to a certain extent.Therefore,it is important for the company to establish a sound internal control system for fixed assets and enhance the company’s ability to respond to risks.Company B is a transportation group company.The management of fixed assets has always been a vital business in the company.At present,the main fixed assets of Company B include vehicles,equipment,houses,buildings,etc.,and the types of assets involved.Large amount of money,such a large amount of status,this situation puts forward higher requirements for the company’s internal control of fixed assets.Therefore,facing the increasingly rich market environment and the huge pressure of the industry,if the enterprise is not to be eliminated,it is necessary to establish a sound internal control system of fixed assets to cope with the changes in the environment and many challenges.This article first introduces the research results related to internal control of fixed assets at home and abroad,and then based on the existing internal control measures of company B’s fixed assets,the basic situation,organizational structure,and existing fixed assets The basic situation of internal control was analyzed in detail.Secondly,this paper analyzes some problems that still exist in the internal control of company B’s fixed assets from two aspects of the management system and the fixed asset management link,such as: incomplete management system,unclear division of responsibilities,no collaborative management mechanism,and lack of procurement plan,The acceptance process flowed into issues such as the disposal of fixed assets without proper approval.Then,this article proposes corresponding solutions to the above problems,including: improving the internal control system,establishing a scientific organizational structure,clarifying job responsibilities,etc;for thepart involving the fixed asset business process,the process is optimized and combed.,And identified the risk points in the process,and designed the corresponding key control documents.Finally,in view of the deficiencies in the internal control system of the fixed assets of the enterprise,corresponding optimization measures are presented,purposing to effectively promote the improvement of the internal control of B’s fixed assets and related businesses through a series of studies in this paper.