A Case Study On Internal Control Of Fixed Assets In B Electric Power Enterprises

As a service industry and public utility,power enterprises are the significant and basic economic lifeline of our country.It not only plays a particular character in the country,society and politics,but also ensures the stable transportation of the country’s electricity.The fixed assets of power enterprises have their unique characteristics,because of their quantity,high value,large scale,scattered distribution places,which is very difficult to manage the fixed assets of enterprises.In addition,with the popularization of fine management ideas of power enterprises in China,fixed asset management of power enterprises will move more and more towards modernization and electronicization.As an important part of the production,operation and management of electric power enterprises,fixed assets management plays a significant character so as to improve the operating efficiency of electric power enterprises.Scientific and effective management of fixed assets is conducive to improve the production efficiency of electric power enterprises and enhance the comprehensive competitiveness of enterprises.To make a long story short,by amending the problems existing in the current fixed asset management,implementing effective and scientific fixed asset operation and management methods,and establishing a scientific and perfect system of internal control of fixed assets,it can help to significantly improve the production and operation efficiency of power enterprises.In this paper,the internal control of fixed assets of B power enterprises is the object of case analysis,which is mainly studied by case analysis method.First of all,according to china’s existing fixed asset internal control theory,learn from the progress of foreign views,B power enterprises have a brief overview,and then its fixed assets internal control status quo,pointed out its fixed assets acquisition,acceptance,use,maintenance,transfer,disposal and other links and processes of defects and causes.Finally,it puts a series of targeted suggestions according to the causes.This paper has some guidance for improving the efficiency of internal control of fixed assets of B power enterprises.At the same time,it can also provide similar power enterprises with some ways to strengthen the internal control of fixed assets,in order to improve the efficiency and efficiency of fixed assets throughout the power industry.