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论文编号：	13901
作者编号：	2320190748
上传时间：	2023/6/5 18:59:05
中文题目：	CP公司固定资产管理
英文题目：	Study on fixed assets management of CP Company
指导老师：	周宝源
中文关键字：	固定资产；固定资产管理；内部控制
英文关键字：	Fixed assets,Fixed assets management, Internal controls
中文摘要：	固定资产在一个公司中占有重要的位置，是衡量一个公司综合实力的重要标志，特别是一些拥有重资产的公司，其所占的比重超过了50%，并且随着公司的规模越来越大，固定资产的数量也越来越多，但是对固定资产的管理却没有进行适当的重视，由此造成了重采购，轻管理，出现了财务账与实物不符的问题，固定资产的利用率也不是很高，有的还出现了长时间的闲置等现象，这将严重制约着公司的持续发展，也不利于提升公司的竞争力。所以，站在公司长远发展的角度来看，随着固定资产的持续增长，公司对固定资产的管理也应该进行相应的提升，以此来提升公司的整体实力，实现公司的发展战略。 本文以CP公司的企业状况作为研究对象，首先从固定资产的基本定义和相关理论出发，介绍了管理的目标及流程方法，并对全流程管理理论进行了阐述。进而对CP公司进行了介绍，分析其固定资产架构、总体状况、相关制度、关键业务流程等，并总结了CP公司当前固定资产管理中存在的问题，包括但不限于固定资产的闲置、核算不规范等。同时，深入对其存在问题的原因进行了剖析，包括管理权责不清晰、核算与实际未对应、缺少专业的管理人员、信息化系统待更新、未健全内部控制制度等。并针对性地提出了优化对策，包括强化资产利用：拓宽投资渠道、购置预算、价值管理；明细职权、优化内控环境；规范核算、引入绩效考核；强化验收、规范固定资产管理制度；人才保障等。通过本文的研究，能够对CP公司固定资产管理起到优化作用，同时也能给同行业企业固定资产管理提供借鉴和参考。 关键词：固定资产；固定资产管理；内部控制
英文摘要：	Fixed assets play a vital role for an enterprise and are an important symbol to measure the comprehensive strength of an enterprise. Especially in enterprises with heavy assets, they account for more than 50%. With the gradual expansion of the size of the enterprise, the number of fixed assets is gradually increasing, but the attention paid to fixed assets management has not been increased. This has led to the situation of emphasizing procurement over management, and financial account management is inconsistent with physical objects, The utilization rate of fixed assets is not high, or even there are some undesirable phenomena such as long-term idleness, which will affect the further sustainable development of the enterprise, and it is also very unfavorable for the improvement of the competitiveness of the enterprise. Therefore, from the perspective of the long-term development of the enterprise, when the fixed assets increase, the enterprise's management ability of fixed assets should also be improved accordingly, so as to improve the comprehensive strength of the enterprise and achieve its strategic objectives. In this paper, CP company's enterprise situation as the research object, first of all, from the basic definition of fixed assets and related theories, introduces the management objectives and process methods, and expounds the whole process management theory. Then it introduces CP Company, analyzes its fixed assets structure, overall situation, relevant systems, key business processes, etc., and summarizes problems existing in CP company's current fixed assets management, including but not limited to idle fixed assets, non-standard accounting, etc. At the same time, in-depth analysis of the reasons for its problems, including unclear management rights and responsibilities, accounting does not correspond to the actual, the lack of professional management personnel, information system to be updated, not perfect the internal control system. And put forward targeted optimization countermeasures, including strengthening the use of assets: broaden investment channels, purchase budget, value management; Detail authority, optimize internal control environment; Standardize accounting and introduce performance appraisal; Strengthen acceptance and standardize fixed assets management system; Talent guarantee, etc. Through the research of this paper, it can optimize the fixed assets management of CP Company, and also provide reference for the fixed assets management of enterprises in the same industry. Key words: Fixed assets,Fixed assets management, Internal controls
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