沈阳凯宇家具制造有限公司固定资产管理内部控制问题研究

本科论文AbstractFixed assets are an important guarantee for the development of enterprises.However,due tothe lack of internal control,modern enterprises often have the problem of occupation of cashflow caused by idle fixed assets,which seriously damages the healthy development ofenterprises.This article starts with the five elements of internal control and analyzesShenyang Kaiyu Furniture Manufacturing Co.,Ltd.The first part focuses on explaining thepurpose and significance of the research,and analyzes the theoretical basis for the full textthrough the literature method;the second part focuses on the problems of the internal controlof fixed assets in Shenyang Kaiyu Furniture Manufacturing Co.,Ltd.;the third part analyzesthe internal control problems that cause the enterprise The attribution of the fourth part is putforward on the basis of the problem and attribution research.The internal control of ShenyangKaiyu Furniture Manufacturing Co.,Ltd.should start from creating a good controlenvironment,establishing and improving the risk assessment mechanism,strengthening thecontrol activities and improving the process system,and establishing effective Starting fromfive points including the information and communication system and the establishment ofinternal supervision mechanism.Key words:Internal control;Fixed assets;Problems;Countermeasures