重塑性改革前提下事业单位固定资产内部控制分析

On the Internal Control of Fixed Assets in Public Institutions Under the Premise of Remodeling Reform

【目的】从事业单位进行固定资产管理内部控制入手,进而提出行政事业单位固定资产内部控制管理工作的现有问题,最终提出加强行政事业单位固定资产内部控制管理的着力点及相对策略。【方法】主要从事业单位固定资产管理办法、资产分类代码、资产配置、使用、处置等制度方面进行理论阐述。【结果】通过前期的调查研究,发现事业单位固定资产管理中存在一定程度的薄弱环节,亟待加强。部分事业单位固定资产内部控制体系不完善,有的单位尽管建立了固定资产内部控制体系,但制定的控制体系大都停留在理论层面,缺乏实际行动。【结论】下一步将结合资产管理系统纳入财政预算一体化系统为契机,将事业单位固定资产内部控制相关制度落地。

[Purposes]This article will start with the internal control of fixed asset management in public institutions,and then propose the existing problems in the internal control management of fixed assets in administrative public institutions.Finally,it will propose the focus and relative strategies for strengthen-ing the internal control management of fixed assets in administrative public institutions.[Methods]This article mainly elaborates on the management methods of fixed assets in public institutions,asset classifi-cation codes,asset allocation,use,disposal,and other institutional aspects.[Findings]Through prelimi-nary investigation and research,it was found that there are weak links within the fixed assets of public in-stitutions that urgently need to be strengthened.Some institutions fixed assets internal control system is not perfect.Although some units have established fixed assets internal control system,the formulated control system mostly stays in the theoretical level,lacking practical action.[Conclusions]In the next step,the asset management system will be integrated into the financial budget integration system as an opportunity to land the relevant system of internal control of fixed assets in public institutions.