爱美客公司固定资产内部控制制度优化研究.doc

PAGE 25 摘 要 随着经济发展，现代企业管理逐步走向专业化、精细化，并且市场竞争压力逐渐增大，企业内部控制问题引起我国理论和实务两界的重点关注。固定资产是企业的重要组成部分之一，也是企业发展的过程中所不能缺少的部分。固定资产内部控制制度是一个企业发展的船帆，推动着企业的发展，因为固定资产还是具有非常大的价值，它具有使用时间长、周转期限比较长、现金回收速度慢等特点，这些特点都是使它变得重要的原因。面对如此激烈的市场环境，如果一个企业想要在现在这么强的市场竞争下保证自己公司的长远发展，那么就需要把固定资产内部控制制度放到重要的位置。 本文研究对象为爱美客公司，采用个案研究和文献分析的方法，收集并整理了爱美客公司关于固定资产管理信息和数据。分析了固定资产内部控制体系和公司固定资产内部控制的相关制度流程，并且通过仔细的查阅资料，参考其中的文献。结合自己所学到的知识，找出了该公司固定资产内部控制制度在实际的运用当中还存在的一些问题，对公司固定资产内部控制制度提出了较为具体的建议。 关键词：爱美客公司；固定资产；内部控制 ABSTRACT With the development of economy, modern enterprise management is gradually becoming specialized and refined, and the pressure of market competition increases gradually, the internal control of enterprises has aroused the focus of both theoretical and practical circles in China. Fixed assets are one of the important components of enterprises, but also the process of enterprise development can’t be missing parts. The internal control system of fixed assets is the sail of an enterprise development, which promotes the development of the enterprise, because the fixed assets still have very great value, it has the characteristics of long use time, long turnover period, slow cash recovery speed and so on, these characteristics are to make it become important reasons. Facing such a fierce market environment, if an enterprise wants to ensure the long-term development of its own company under such strong market competition, then it needs to put the internal control system of fixed assets in an important position. The research object of this paper is Imeik company, using the method of case study and Literature analysis, collects and collates the information and data of Imeik company on fixed Assets management. This paper analyzes the internal control system of fixed assets and the related system flow of internal control of fixed assets of the company, and refers to the literature through careful data access. Combining with the knowledge we have learned, this paper finds out some problems existing in the pra