Fixed assets are an important part of enterprise assets, which have a great impact on the operation and development of enterprises. At present, the control of manufacturing industry is becoming stricter and stricter. The production requirement of manufacturing industry is also getting higher and higher. The pressure of competition in the last voyage of manufacturing enterprises is increasing. It is necessary to optimize the management of fixed assets and enhance the core competitiveness of enterprises. This paper mainly studies the investigation report of fixed assets management of enterprises. Taking Yunnan Aluminum Yongxin Aluminum Industry Co., Ltd. as an example, it makes a concrete analysis, investigates the current situation of fixed assets management of Yunnan Aluminum Yongxin Aluminum Industry Co., Ltd., and concludes that there are blind development of fixed assets in fixed assets management of Yunnan Aluminum Yongxin Aluminum Industry, unreasonable project construction process, and unreasonable transformation of construction projects under construction. Timely, unreasonable depreciation calculation of fixed assets and unreasonable disposal of fixed assets are mainly caused by weak risk management of fixed assets, imperfect information management of fixed assets, inadequate execution of internal control procedures of fixed assets, imperfect performance appraisal mechanism and lack of effective supervision and inspection. Therefore, further optimization of risk management system is put forward. Suggestions on speeding up the information construction of fixed assets, strengthening the process management of fixed assets, establishing the assessment mechanism of internal control of fixed assets, and optimizing the internal control and supervision system.
