风险导向的企业固定资产内部控制体系框架构建

Risk-oriented construction of the framework of the internal control system of fixed assets

固定资产作为企业资产重要组成部分,对企业经营绩效有重要影响。本文以风险管理为导向,通过对固定资产管理全过程风险辩识,识别出风险管控重点环节,系统地构建固定资产全过程内控体系框架,以全面提高企业固定资产管理能力和固定资产管理绩效,实现固定资产管理全覆盖。

As an important part of corporate assets, fixed assets has an important impact on business performance. In this paper, under the identification of the risk management of fixed assets management, we can identify the key area of the risk management and build the whole process of internal control system framework to comprehensively improve the enterprise fixed assets management and fixed asset management performance and achieve flail coverage of fixed asset management