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论文编号：	12136
作者编号：	2320180533
上传时间：	2020/12/13 19:47:03
中文题目：	TZ国有集团公司固定资产内部控制研究
英文题目：	Research on TZ State-owned Group Internal Control of Fixed Assets
指导老师：	程新生
中文关键字：	国有集团公司；固定资产；内部控制
英文关键字：	state owned group company; fixed assets; internal control
中文摘要：	国有企业是我国经济发展的重要力量，是国计民生的脊梁，其中，国有集团公司是国有企业的重要表现形式。国有集团公司的固定资产具有行业分布广泛、经营业态多样、账面价值更高、投资回收期更长的特点，对生产经营有重大影响，因此必须对国有集团公司固定资产的投资、日常使用、处置等进行严格的控制与管理，以提高固定资产的管理效率和效果。内部控制的目标的是合理保证企业经营管理合法合规、资产安全、财务报告及相关信息真实完整，提高经营效率和效果，促进企业实现发展战略。建立完善的固定资产内部控制能够帮助企业对固定资产管理流程实施全面监控，提高固定资产管理的专业性，进而实现固定资产的高效管理，进一步保障固定资产经营管理的合法合规、安全完整。本文挑选了TZ国有集团公司作为研究目标,对其固定资产内部控制进行以下几方面的详细分析。 首先，通过收集阅读相关文献对固定资产概念、特点及内部控制理论进行了回顾，为本文的研究提供了坚实的理论基础。 其次，从风险评估、控制活动、信息与沟通、监督等方面介绍了TZ国有集团公司固定资产内部控制现状，并分析存在的问题。 再次，针对固定资产内部控制的问题，结合TZ国有集团公司的实际情况，提出切实可行的管理对策，以建立完善的固定资产内部控制体系。 最后，提出固定资产内部控制管理对策实施保障，为TZ国有集团公司管理对策的落地实施奠定基础。
英文摘要：	SOE (State-owned enterprise) is the important force driving national economic and people's livelihood in China. There into, state-owned group company is one of the embodiments of state-owned enterprise. The fixed assets of state-owned group companies are widely distributed and diversified in terms of the industries and business forms, with higher book value and longer payback period. And enterprise's production and management are highly impacted by the fixed assets. Therefore, strict control needs to be placed on the investment, daily usage and disposal of the state-owned group companies' fixed assets, for the efficiency and effectiveness. The goal of internal control is to ensure the legality and compliance of enterprise operation, asset safety, authenticity and integrity of the financial reporting, and to improve operation efficiency and company growth strategy. Perfect internal control of fixed assets can not only help enterprises to monitor the process of fixed assets management, but also improve the professionalism of fixed assets management, to achieve efficient management and legitimate operation of fixed assets. This paper will analyze the TZ state-owned group company and its internal control of fixed assets in the following aspects: First of all, reviewing the concept, characteristics and internal control theory of fixed assets via related literature materials provides a solid basis for this study. Secondly, the paper introduces the present situation from risk assessment, control activities, communication, supervision perspectives, and also points out the existing problems. Thirdly, combining the actual conditions, the paper recommends appropriate solutions against the problems, aiming to form a relatively perfect system. Finally, it puts forward the implementation guarantee of internal control and Management Countermeasures of fixed assets, which lays the foundation for the implementation of Management Countermeasures of TZ state-owned group company.
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