The Research Of The Internal Control Scheme In College BOT Assets Management

BOT build operate transfer model is a popular investment and financing in the world in recent years, which is widely used in the large-scale public works projects. Universities, as providing quasi-public products, introduces its as infrastructure construction, with lacking of funds available to ease the construction as a new method. Without increasing the financial allocation on the premise of the university assets to solve large-scale development of the bottleneck constraints.As national asset,BOT eventually taken over by the college and for a long time continue to run. So universities can not give up the rights of supervision and inspection at any time, also the nature of its high value and big influence and the project risk should be of considerable importance in its management.This article is depend on the Internal control theory, and is brewing in this context, which is different from most universities research in BOT project, companies will be involved in the project bid for the starting point. This paper, based on the behalf of the State administrative authority of the university, studying the BOT model convert to the assets as an object, how to effectively monitor the implementation of the project universities, prevent risks, to ensure the maturity of assets and be well-received as its main topic.The idea that BOT assets of Chinese University proposed internal control system to build the framework will put forward. theory is applied to build practical ideas to XX university as an example, its status of BOT asset management, analyze problems, propose specific solutions to optimize Internal controls thinking management processes.In this paper, COSO internal control framework as the basic theoretical foundation. BOT assets of the university made the six objectives of internal controls around its construction, operation and transfer of the entire process, a process for the carrier, the thinking on internal control over the management of University assets among BOT. Proposing to process-oriented proactive management and control and, supervising the whole process of management thinking, And refine the process for each part of the implementation of each point to control activities, covering the five elements of internal control, developed a detailed management measures and systems, reflects the essence of internal control theory.Through the establishment of the scientific process and improve the rules and regulations, clear management behavior and address the organization's rule of man management, to ensure that rules to follow, according to the law so that the formation of university BOT model in the management of assets is always under control, as a model and idea can be referenced in using internal control theory to conduct a specific transaction management.