高校固定资产内部控制体系探讨

The Internal Control of Fixed Assets in Institutions of Higher Education System

固定资产是高校生存发展不可缺少的物质基础,在资产总额中所占的比重极大,是进行教学、科研等活动的物质基础。但是目前高校固定资产管理方面存在着许多问题,主要原因是内部控制较弱。针对高校固定资产管理存在的问题,从内部控制的角度探讨如何切实做好固定资产管理,提高固定资产使用效率。

Fixed assets is the indispensable material basis of survival and development in colleges and universities in the share of total assets,is the material base for teaching and scientific research and other activities.But at present there are many problems in fixed assets management in colleges and universities,the main reason is that internal control is weak.Aiming at the problems of fixed assets in colleges and universities,to discuss how to carry from the perspective of internal control of fixed assets management,increasing the service efficiency of fixed assets.