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随着市场经济的不断发展,企业内部控制管理工作逐渐受到企业管理人员的关注,其对企业的实际运营情况影响越来越大,其中涉及企业固定资产相关的内部控制也成为了重中之重。对于企业来讲,良好的内部控制可以有效地提升企业应对当前激烈市场竞争的能力,减少企业资源浪费,进一步满足企业发运营及发展的实际需求。作为企业资产的重要组成部分,固定资产由于使用周期长,投入成本高,回收时间久等特征,成为了企业必须要进行内部控制管理的主要对象,那么,企业如何进行有效的固定资产管理,才能够提升固定资产的实际使用效率,提高企业经济效益,已经成为了企业运营管理工作中的重要内容。本文通过对企业固定资产内部控制管理过程中的问题进行了细致的梳理和分析,提出了基本的应对举措,供学界讨论、企业参考。
With the continuous development of market economy, the internal control management of enterprises has been paid more and more attention by the managers of enterprises, which has an increasingly greater impact on the actual operation of the enterprises. Internal control related to the fixed assets of enterprises has also become the most important factor . For enterprises, good internal control can effectively enhance the ability of enterprises to cope with the current fierce market competition, reduce the waste of resources, and further meet the actual needs of the enterprise’s operation and development. As an important part of corporate assets, fixed assets have become the main target of internal control management due to the long service life, high input costs and long-term recovery. Therefore, how to carry out effective management of fixed assets Improving the actual use efficiency of fixed assets and improving the economic benefits of enterprises have become an important part in the operation and management of enterprises. In this paper, the problems in the process of enterprise internal control of fixed assets are carefully sorted out and analyzed, and the basic countermeasures are put forward for discussing in academia and enterprises.