Research On Fixed Asset Management Of A Power Supply Company From The Perspective Of Internal Control

State Grid Power Supply Corporation,as a capital-intensive state-owned enterprise,has a large proportion of fixed assets.Therefore,fixed asset management is crucial to the development of State Grid Power Supply Corporation.Although the State Grid Power Supply Company’s internal control design for fixed assets is very good,due to the complex situation of grassroots power supply companies,the quality of personnel is generally not high,and the lack of awareness and risk awareness of internal control of fixed assets leads to poor operation of internal control of fixed assets.The research in this paper is helpful for A Power Supply Company to protect the safety and integrity of fixed assets,improve the efficiency of fixed asset management,and promote the development of theoretical research on internal control of fixed assets in China’s power industry.It has certain practical and theoretical significance.Based on the analysis of domestic and foreign fixed asset internal control research,this paper finds that there is a lot of research space in the field of internal control of fixed assets in electric power companies,so the research direction is determined: based on the perspective of internal control,to study the fixed asset management of power supply companies.Secondly,guided by related theories such as internal control of fixed assets,through field surveys,expert consultation,and other methods to understand the current status of the fixed asset management of power supply companies,sort out the internal control process of fixed assets,and diagnose and find the internal control of fixed assets,A The internal control design of the fixed assets of the power supply company is relatively complete,but the actual implementation effect is not good.Then identify the risks existing in the four phases of investment planning of fixed assets,procurement and construction,operation maintenance,and decommissioning,and then establish risk assessment standards to evaluate risks,divide them into major risks,important risks and general risks,compile risk lists,and focus on analysis The causes of 16 important risks,such as the large number of materials and random stacking,the long-term undisposal of waste materials,and the irregularity of material arrival and acceptance,the improper inventory of fixed assets,and the difficulty of scrapping,were found through a comprehensive analysis.Risks arise due to compliance with standards,low level of informatization,and lack of assessments related to the internal control of fixed assets.Finally,according to the causes of risk,relevant suggestions are made: A power supply company should comprehensively improve the quality of employees,optimize information systems,set up a fixed asset management task force,determine the best economic life of equipment or lines,improve idle asset handling mechanisms,and establish fixed assets.A series of risk prevention measures such as internal control assessment and evaluation promote the effective operation of internal control of fixed assets.At present,domestic and foreign scholars have done little research on the internal control of fixed assets in power companies.The corporate background of the State Grid Power Supply Company and the particularity of grid assets determine the value of its research.Although this paper uses A power supply company as a case company to carry out a detailed analysis,the research content can provide a reference for power companies to strengthen the risk prevention of internal control of fixed assets.