A Case Study On Internal Audit Of Inner Mongolia Electricity Company A In Perspective Of Fixed Assets Inventory

With the continuous progress of Chinese economy and politics,an intensive campaign of developing market economy has been launched for several years.As a core enterprise among state-owned enterprises,power enterprises have a very significant position in China.As fixed assets account for a large proportion of the total assets in these companies,the state of fixed assets management of enterprises is closely related to the development of enterprises.Therefore,it is of great significance to ensure the safety and integrity of fixed assets in corporations.Through the inventory of fixed assets,owners could found loopholes in management of fixed assets.The aim of this report is to proposes corresponding suggestions and optimization methods for Inner Mongolia Electric Power Group,according to the divulged flaw in the process of fixed assets inventory and the status quo of corporate fixed asset management.From the aspects ofimprovingregulations for financial work,supervising investment,strengthening process,and deepening internal control,the problems encountered in actual operations were analyzed and elaborated by different perspectives.Then,in order to enhance the quality of electric power enterprise asset management and intensifythis power company's core competitiveness,the author discusses how power companies can perform in leaning management of fixed assets,how to rationalize investment projects,and how to effectively behave satisfactorily in functions of internal audit,utilizingextensive data from various perspectives in Mongolia Electric Power Group.Lastly,this article researches and analyzes the content and management requirements covered during the assets inventory of electric power companies,and also specifies the drawbacks of the company's fixed assets management,and emphasizes problems in the work of the company's fixed assets inventory finally;based on the actual participation in the investigation of fixed assets,combined with the relevant concepts of fixed assets inventory and the audit theory involved in the audit of fixed assets.Furthermore,it proposes new methods and new potential ideas for the management of fixed assets in Inner Mongolia Electric Power Group.