摘要:在经济飞速发展的今天，许多企业开始实施国际化战略，对企业业务流程实施再造和整合。市场竞争愈发激烈，就愈发需要企业内部严密的管理。企业在整合过程中，均是以强而有力的内控管理作为基础。若是企业内控失败，会伤害企业的利润，团队的凝聚力。固定资产内部控制是内控的重要组成部分，不可忽视。

　　　本文通过对相关文献的收集整理，了解目前企业固定资产内部控制研究的现状。结合中升化纤原料有限公司固定资产内部控制的现状，发现企业内部固定资产存在管理意识淡薄，管理人员素质低，固定资产内部控制制度不完善，固定资产使用率不高，后期处置不规范等问题。学习并借鉴国内外控制固定资产的经验，结合中升的实际情况，为其更好地管理固定资产，优化解决问题方案提出自己的意见与建议。

关键词 固定资产；内部控制；解决方案

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