Research On Improvement Of Internal Control Of Fixed Assets Of Gan-Yue Expressway

Internal control,as an important measure to strengthen the management of modern enterprises,plays an indispensable role in the development and growth of enterprises.Fixed assets,as an important part of enterprise assets,are indispensable material conditions for enterprises to engage in production and operation activities.Internal control of fixed assets is an important part of internal control.It takes the safety and integrity of corporate fixed assets as the main point,taps the potential of asset efficiency,and improves the medium and long-term asset return rate.It is a new focus,and thus provides a material basis for the realization of business objectives.The expressway industry can be used as a representative industry to discuss the internal control issues of fixed assets due to its large fixed assets,large number of departments,wide geographical distribution,high technology content,and complicated structural classification.The internal control of fixed assets of Gan Yue Expressway is the epitome of the entire Expressway industry.The factors affecting the level of internal control are also It can be seen as the reason for the quality of the internal control of the fixed assets of the entire industry.This article uses the case of internal control of fixed assets of Gan-Yue Expressway Company to discuss the internal control issues of fixed assets in the communications industry.Aiming at the shortcomings of the internal control of fixed assets in the communications industry,this article po ints out that the environment required for the internal control of fixed assets in the expressway industry is weak,the foundation of internal control organizations is not perfect,the internal control system of fixed assets is not perfect,and the interna l supervision and internal audit of fixed assets are lacking Factors affecting the quality of internal control of fixed assets.Based on this,in order to significantly improve the company’s internal control level of fixed assets,this paper proposes to im prove the internal control environment,improve the supporting system of fixed asset internal control,optimize the control of fixed asset business processes,develop and optimize information systems,and establish a sound regulatory system.The research in this paper believes that the optimization and improvement of the internal control of fixed assets on the Gan-Yue Expressway can enhance the company’s ability to control risks in all aspects of operation,improve management levels,enhance competitiveness,improve the management and control of other enterprises in the expressway industry and provide some reference.