Research On The Optimization Of Internal Control Process Of F Company’s Fixed Assets

In recent years,global economic integration grows fast.The explosive growth of cross-border online shopping demand has brought new growth impetus to the industry of international express delivery.It gives birth to a huge express delivery market.At the same time,international express delivery companies are successfully empowered by the tools of internet of things,big data,cloud computing,and artificial intelligence.It accelerates the capacity of international transportation,speeds the effective delivery of express information and improves overall service quality."Digital" express delivery has become a popular new era product.It not only has strict technical requirements for the services provided by express companies,but also puts forward certain strict requirements on the internal management of enterprises,especially for fixed assets.Express delivery companies are heavy-asset industries,whose fixed assets play an important role.Whether the fixed asset data can be effectively used and whether it can reasonably cooperate with the strategic goals of the enterprise to be updated in an orderly manner is the source of the sustainable development of the enterprise.The quality of internal control management of fixed assets is also an important indicator that affects the operation level and operation capacity of express delivery companies.The five factors determine the quality of internal control of an enterprise’s fixed assets.These five factors are internal control environment,risk assessment,control activities,information and communication,and internal supervision.Among these factors,control activities and information and communication are the most concerned parts of large and medium-sized enterprises in the new era.The essence of internal control activities in internal control environment,risk assessment and internal supervision is to reduce enterprise risks,and risk reduction is often accompanied by the side effect of slow efficiency.The large and medium-sized enterprises have good internal control environment,risk assessment and internal supervision system.However,because of today’s rapidly changing external markets,the traditional management of controlling activities,information and communication often drags down a company’s resilience.How to effectively control risks while improving the operational efficiency of enterprises is a common problem faced by the large and medium-sized enterprises.This paper mainly uses the internal control 5 elements’ theory to analyze the main reasons for the defects in fixed asset management.It mainly focuses on the process deficiencies in control activities,so the paper uses the process optimization theory to propose an optimization plan to improve the current fixed asset management problems.In the meantime,the paper also also provides a certain reference for large and mediumsized enterprises in the express delivery industry,who are determined to improve the management of fixed assets of enterprises through high-tech information management technology.