Study On The Fixed Asset Management Of Hebei Normal University Of Science And Technology Based On Internal Control Theory

Enter since twenty-first Century, as the higher education training base, the stateinvestment in Colleges and universities, especially the fixed assets investment is more andmore big. On one hand, the fixed assets of university teaching and plays an important rolefor scientific research activities. On the other hand, with the scale of investment in fixedassets in Colleges and universities is increasing, the proportion of total assets alsoincreases, but the internal control of fixed assets in Colleges and universities is relativelyweak, the construction of fixed assets management system is relatively backward, thelower level of asset management. How to realize the theory of internal control of fixedassets of university scientific management, make the college fixed assets effectively totalents cultivation effect, become a major problem facing the fixed assets managementdepartments of colleges and universities.In this paper, the fixed assets management of Hebei Normal University of Scienceand Technology as the research object, considering the COSO internal control frameworkof the theory of enterprise internal control system, internal control system, domestic andforeigndevelopment status, the asset management system and other related content in thefoundation, unifies the concrete fixed assets management work, the use of internalcontrol theory, the status of fixed assets management of Hebei Normal University ofScience and Technology and has problems are discussed and analyzed, and analyzesthe cause problems the control environment, risk assessment, control activities,informationand communication, monitoring and other aspects of the constraints. Finally, on the basisof access to domestic and foreign related fixed asset managementtheory and managementexperience, makes a deep research on the construction of fixed assets managementsystemof Hebei Normal University of Science and Technology, put forward the theory of internalcontrol of fixed assets management mode based on fixed assets,improve the internalcontrol management system. At the same time, also hope that the fixed assets internalcontrol management model proposed in this paper can provide some reference for themanagement of fixed assetsinternal control for other universities to improve.