Research On Internal Control Optimization Of Fixed Assets Of A City Tobacco Company

State-owned enterprises are related to national economic security,providing financial support and guarantee for the country,and bearing extremely important economic responsibilities.The first duty of state-owned enterprises is to improve the efficiency and effect of the effective use of state-owned assets,so as to realize their value preservation and increase.Therefore,standardizing the management of state-owned assets,reducing the cost of assets management,improving the efficiency of assets management,and promoting the economic benefits of enterprises should be the fundamental starting point of state-owned enterprises to do a good job in state-owned assets management.As a state-owned enterprise,tobacco companies must manage and use the operational state-own ed assets well,and regard the security and integrity,preservation and appreciation of state-owned as sets as the obligatory responsibility of state-owned enterprises.In recent years,with the continuous i nvestment of tobacco companies’ assets,especially the investment in fixed assets increased year by year,although the asset management work has achieved certain results,but in the whole enterprise management process,some prefecture-level tobacco companies still exist some problems such as im perfect system,imperfect system,unclear responsibility,etc.It has become the main reason that rest ricts the ability of enterprise fixed assets to maintain and increase value.This study adopts literature research method,field investigation method and case analysis method,selects tobacco company in A city as the case study object,and studies the optimization method of internal control of fixed assets of tobacco commercial company at prefectural level.Firstly,combined with the demand of fixed assets management and the development status of tobacco companies,from the perspective of internal control theory,the internal control of fixed assets and other domestic and foreign literature and relevant theoretical content are summarized and summarized.Secondly,it analyzes the organizational structure and the basic situation of fixed assets management of tobacco company in A City.Through questionnaire survey and individual interviews,it analyzes the current situation of fixed assets management inside the company.Combined with field investigation,it summarizes and analyzes the main problems existing in fixed assets management of the company,and further explores the causes of the problems.Finally,combining the reality of A city tobacco company fixed assets management,from the five elements of internal control,put forward to adjust organization structure,to carry out the risk assessment process,optimization of internal control system,build the information management mode,strengthening internal supervision of the inspection,such as optimizing Suggestions,in order to further improve the maintenance and appreciation of the state-owned enterprises of the state-owned assets,provide practical reference.