华晨宝马汽车有限公司固定资产内部控制的研究

本科论文关键词：固定资产；内部控制：上市公司AbstractWith the development of the economy and society,more and more problems havearisen,especially the failure of the operation of large international companies,which leadsto bankruptcy or internal scandals.This has led more and more people in the society to payattention to the internal control of fixed assets.Strengthening the internal control of fixedassets is essential.Under this background,this article is to combine the present situation of China'seconomic development and the present situation of internal control of fixed assets ofenterprises,focus on the analysis of the current situation of enterprises,according to theconcept and role of internal control analysis to solve the problem of internal control offixed assets of modern enterprises,improve the internal control environment of fixedassets of enterprises in China.Good internal control of fixed assets is the guarantee of ahealthy operation of an enterprise.