Evaluation And Improvement Of Internal Control Of Fixed Assets Of Gh Military Enterprises

At present,the domestic economy is transitioning from a stage of high-speed development to a stage of steady development,and solidly advancing supply-side structural reform has become the new normal of my country's economic development.Enterprises play a vital role in my country's economic production.How to increase the factor productivity of enterprises and enhance the adaptability of enterprises to the structural reforms on the supply side of the country are the key to the operation and development of enterprises.Military-industrial enterprises are an important part of the national economy,and they have their own unique characteristics in terms of organizational model,operating system,market competition environment,and types of risks.Therefore,the construction of internal control should be based on the theoretical foundation of internal control,and corporate fixed assets have the characteristics of large amounts and a high proportion of total assets.At this time,they should combine their own characteristics and corporate reality to establish and improve their internal control of fixed assets.However,as of now,my country has not yet introduced a set of effective internal control systems suitable for military enterprises in light of their own characteristics and business models.Therefore,the common practice of my country's military-industrial enterprises is to use the general standards of ordinary industrial manufacturing enterprises as a guide,to a certain extent,cause the problem of internal control of soil and water.This article takes the GH military-industrial enterprise as the background.In view of a large amount of fixed assets and the high proportion of total assets in the enterprise,and its internal control is not ideal,the internal control of fixed assets of the enterprise is taken as the research object.Comprehensive use of literature research method,case study method,and qualitative and quantitative method.First,sort out and summarize the relevant theories and methods of internal control and evaluation;second,introduce the basic situation of GH military enterprises and analyze the current status of internal control;again,build a system of 6 first-level indicators and 14 second-level indicators,Using the G1 method and fuzzy comprehensive evaluation method,the overall evaluation of the internal control of fixed assets of GH military-industrial enterprises is carried out,and the defects of the internal control of fixed assets of the company are obtained;finally,the internal control problems of the fixed assets of the enterprise are identified according to the evaluation results Focusing on the management and disposal of fixed asset inventory,combined with the "Guidelines for the Application of Internal Control of Enterprises","Guidelines for Self-evaluation of Internal Controls of Enterprises" and "Measures for the Management of Fixed Assets",targeted improvement measures are proposed.This article is based on a large amount of literature research,using scientific analysis methods,analyzes the loopholes in the design and operation of GH military-industrial enterprises' fixed assets internal control,and puts forward reasonable suggestions,hoping that this paper can be used for GH military-industrial enterprises and similar industries and corporate fixed assets Improvement of internal control provides reference significance.