高校固定资产管理控制的理论与实践研究

The Research on the Management and Control of Fixed Assets in Higher Schools

高校固定资产是国有资产的重要组成部分。防止固定资产流失,提高固定资产的使用效率,是高校固定资产管理的目标。高校固定资产内部控制制度的具体目标应包括岗位分工与授权批准、取得与验收控制、日常保管控制、处置与转移控制等内容。结合具体案例探讨利用内部控制理论加强高校固定资产管理的措施。

The fixed assets in higher schools are important components of national asset. The ultimate goal in asset management in higher schools is to prevent it from being wasted, improve its efficiency. The tactical goal for the fixed assets internal system of control in higher schools should include division Of labor and system of authorization, acquisition and acceptance control, running custodian control and transfer control.Combining with practical case, this article puts forward the relevant measures to improve the management of fixed assets in higher schools using internal control theory.