摘要:在經濟飛速發展的今天，許多企業開始實施國際化戰略，對企業業務流程實施再造和整合。市場競爭愈發激烈，就愈發需要企業內部嚴密的管理。企業在整合過程中，均是以強而有力的內控管理作為基礎。若是企業內控失敗，會傷害企業的利潤，團隊的凝聚力。固定資產內部控制是內控的重要組成部分，不可忽視。

　　　本文通過對相關文獻的收集整理，了解目前企業固定資產內部控制研究的現狀。結合中升化纖原料有限公司固定資產內部控制的現狀，發現企業內部固定資產存在管理意識淡薄，管理人員素質低，固定資產內部控制制度不完善，固定資產使用率不高，后期處置不規范等問題。學習并借鑒國內外控制固定資產的經驗，結合中升的實際情況，為其更好地管理固定資產，優化解決問題方案提出自己的意見與建議。

關鍵詞 固定資產；內部控制；解決方案

Abstract:In today's rapid economic development, many enterprises begin to implement internationalization strategy and business process reengineering. Increasingly fierce market competition, more and more enterprises need internal strict management. Internal control is the foundation of Enterprises in the process of integration. If the enterprise internal control is failure, it will hurt corporate profits and team cohesion. Fix assets of internal control is an important part of internal control and it can not be ignored.

　　　This paper collects the relevant literature, it found the problem and present situation of the research in the internal control of fixed assets of enterprises. The awareness enterprise fixed assets management is not strong. The system is not perfectly, the division of responsibility is vague and rambling. This will cause the enterprise fixed assets idle. Learning and referring to the experience of the control of fixed assets. Combined with the actual situation of Yizheng Zhongsheng chemical fiber raw material limited company and put forward their views and suggestions.

Keywords  Fixed assets  Internal control  Management measures