COSO报告在高校固定资产管理中的应用

Coso Report in the Fixed Asset of University Management Application

使用内部控制的相关知识探讨高校资产管理问题,通过介绍C O S O报告在高校固定资产管理中的应用,旨在为解决目前高校资产管理中存在的问题提供理论支持和实践指导,力求实现教育资源的优化管理,达到高校资产的保值增值的目标,对今后高校资产管理的理论研究和管理水平的提高起到促进作用。

This paper focuses on discussion of asset management using internal control theory. With detailed introduction of COSO report applying to University fixed assets management,the essay tries to provide theoretic direction and feasible resolution to realistic issues. The target is to realize optimization of educational resource, to maintain and increase the value of University fixed assets, to improve future theoretic research and actual management, to enhance future development of university mechanics and even educational career.