本科论文摘 要固定资产是企业发展的重要保证，但是由于内部控制上存在的不足，现代企业往往会出现固定资产闲置造成现金流量占用的问题，严重损害了企业的健康发展。本文以内部控制五大要素入手，对沈阳凯宇家具制造有限公司进行分析。第一部分着重阐释研究的目的与意义，并且分析通过文献法为全文铺垫理论基础；第二部分重点分析沈阳凯宇家具制造有限公司固定资产内部控制存在的问题；第三部分分析造成企业内部控制问题的归因；第四部分在问题与归因研究的基础上提出，沈阳凯宇家具制造有限公司内部控制应从创建良好的控制环境、建立健全风险评估机制、加强控制活动及完善流程制度、建立有效的信息与沟通制度、建立内部监督机制等五点入手。关键词：内部控制；固定资产；风险评估；监督机制本科论文AbstractFixed assets are an important guarantee for the development of enterprises. However, due to the lack of internal control, modern enterprises often have the problem of occupation of cash flow caused by idle fixed assets, which seriously damages the healthy development of enterprises. This article starts with the five elements of internal control and analyzes Shenyang Kaiyu Furniture Manufacturing Co., Ltd. The first part focuses on explaining the purpose and significance of the research, and analyzes the theoretical basis for the full text through the literature method; the second part focuses on the problems of the internal control of fixed assets in Shenyang Kaiyu Furniture Manufacturing Co., Ltd .; the third part analyzes the internal control problems that cause the enterprise The attribution of the fourth part is put forward on the basis of the problem and attribution research. The internal control of Shenyang Kaiyu Furniture Manufacturing Co., Ltd. should start from creating a good control environment, establishing and improving the risk assessment mechanism, strengthening the control activities and improving the process system, and establishi...
