企业固定资产投资存在的问题及内部控制措施

The Existing Problems in Business Investment in Fixed Assets and Internal Control Measures

固定资产是企业运营的重要工具,在企业资产中占有相当大的比重。固定资产投资具有投资回收期长、投资金额大,变现能力差等特点。投资一经发生,资金就固化形成企业的"沉没"成本,投资成本在整个资产折旧期间内将严重影响企业的经营成本。因此,本文从分析固定资产投资存在的问题入手,提出了加强固定资产投资控制的具体措施,从而达到优化投资结构,提高固定资产投资效益和资金的使用效率,降低投资成本,优化资产的盈利能力,防范投资风险等目的。

Fixed assets is an important tool in enterprise running, and take up a large proportion in enterprise assets. Investment in fixed assets has some characteristics such as a long payback period, the large amount of investment, poor liquidity＇. Once investing, the funds will be fixed to become the enterprise ＂ sunk＂ costs. The cost of investment will seriously affect the operating costs of enterprises during the period of asset depreciation. Therefore, this paper starts from the issues that exist in investment in fixed assets, puts forward some specific measures to strengthen the control of fixed assets investment so as to optimize the investment structure, enhance the investment effectiveness and fund utilization rate, lower investment costs, optimize the profitability of the assets, avoid investment risk.