G高校固定资产内部控制现状及对策研究

On the Present Situation of G University Internal Control of Fixed Assets and Countermeasures

随着高校教育体制改革的深入开展,高校间竞争愈加激烈。作为高校建设和发展的基本条件,固定资产已成为高校开展教科研活动的物质基础和基本保障,在资产总额中占有极大的比重。长期以来,高校固定资产内部控制思想淡薄、制度和手段落后,管理问题层出不穷。以G高校固定资产为研究对象,分析固定资产内部控制现状,依托COSO内部控制框架和《行政事业单位内部控制(试行)》制度,深刻剖析固定资产内部控制存在的问题及原因,最终针对性地提出完善固定资产内部控制环境、强化固定资产风险管理、规范固定资产控制活动、全面实行固定资产信息化管理和开展固定资产专项审计对策建议。

With the thorough development of higher educational system reform , competition between colleges and universities becomes increasingly fierce .As one of the basic conditions of college construction and development ,fixed assets have become a material basis and guarantee of teaching and research activities in universities and colleges ,which occupy a great proportion in the total amount of assets .For a long time ,the theory of internal control of fixed assets in colleges and universities is weak ,the system and means backward ,and management problems arise .Taking fixed assets in G University as the research object ,this article has made an analysis of the current situation of internal control of fixed assets ,based on the COSO internal control framework and the “internal control in administrative institutions （Trial）” system , together with the existing problems and reasons .It has also put forward the ultimate target to improve the fixed assets internal control environment ,and strengthen its risk management specification ,control activities ,implementation and information management so as to carry out special audit countermeasures .