Research On Internal Control Of Fixed Assets Of CMCC Company Of Liaoning

Fixed assets are resources for a company to create value,are the key element indispensable to business operating,are the basic elements that company needs,and are the means of subsistence without which a corporation cannot survive.It comes to an economic integrate and information times.The core competencies of a company had changed by the influence of this times.Companies will pay more attention to the quality,value and technology of fixed assets.However,because of longer life cycle and lower liquidity,fixed assets are often overlooked by most of managerial personnel in day to day business,resulting in the managerial chaos,the inconsistency of account with the facts,the lower utilization ratio of fixed assets,and the failure to exploit advantages of fixed assets to the full;On the other hands,because of the nature of intangable,the rights of intangable assets is always be companies' problem,this will influence interest of companies.And in some enterprises,the fixed assets,as a result of the mismanagement,are even washed away or damaged,and the rights of intangable assets are not clear,bringing about a heavy economic loss and some serious effects on the interests of investors and enterprises' long-term development.To protect the enterprise assets security and integrity,guarantee to carry out management system that the company makes;to prevent and control all kinds of mistakes and faults,and to take the necessary measures is the goal of internal control of fixed assets and intangable assets.The modern telecommunication operators are capital and technology intensive industries.Fixed assets and intangable assets are the most important element of the telecommunication operators.Internal control of fixed assets and intangable assets are the most important parts of the financial management and internal control of the whole organization.As the system reform for the telecom operators and the advent of the mobile internet era,both management benefit and business management level have made significant progress with the reform,recombination and company of the telecommunications industry.Now most managers lay stress on the revenue,cost and current assets management,but not taking fixed assets and intangable assets seriously enough what make fixed assets and intangable assets poor management,repeatedinvestment,low interest of enterprises.The low asset utilization what made the loss of fixed assets bring huge loss of the business.All these have a bad influence of the operation and development of the business.To solve the problem,we should strengthen and improve the reform of the internal control.We should revise scientific business strategy with the properly evaluating of the business.We should improve the fund use efficiency and reduce the cost of production.And then we can realize the maintaining and increasing the value of the state assets and the improvement of the competition strength of enterprise.