基于COSO内部控制框架的高校资产管理模式研究

Study on university asset management mode based on COSO internal control framework

尝试以COSO内部控制框架为基础,结合高校自身特点,建立一个完整的高校资产管理的内部控制管理模式。该模式结合管理机制及资产管理的特点,进行风险评估并找出资产管理过程中的风险点。针对其可能存在的风险,设计详细的控制对策并明确其详细内部控制流程。建立统筹各部门的资产管理信息平台并提出内外监督相结合的管理过程监督方式,以期达到高校资产管理过程中决策有依据、执行有标准、结果有评价。

Based on the COSO（Committee of Sponsoring Organizations of Treadway Commission）internal control framework,and combined with the characteristics of colleges and universities,the attempt is made to establish a complete internal control management mode for the university asset management.This mode combines the characteristics of the management mechanism and the asset management together to carry out the risk assessment and identify the risk points in the asset management process.According to the possible risks,the detailed control strategy is designed and its detailed internal control process is defined.The platform for the overall asset information management of all the departments is established,and the management process method with the combination of internal and external supervisions is put forward so as to achieve the goal that the decision-making has the basis,the implementation has the standard,the result has the appraisal in the process of the university asset management.