Research On The Optimization Of Internal Control Of The Purchase And Construction Of Fixed Assets In Independent Colleges

Fixed assets are the important foundation of teaching and scientific research in colleges and universities,and the value generally accounts for more than half of the total value of assets,which plays an important role in the sustainable and healthy development of colleges and universities.The link of purchase and construction of fixed assets is the key link of wasting resources and corruption.Therefore,we must constantly improve the internal control system of fixed assets purchase and construction to better solve the waste of resources and corruption.In recent years,the Independent College D is in the process of moving and expanding.The College has to purchase and construct frequently fixed assets,such as teaching buildings,canteens,student dormitories,experimental buildings and libraries and other basic construction,special equipment,general equipment,furniture and appliances There are many problems in the process of purchase and construction of fixed assets in D independent college.This paper puts forward some solutions to these problems.It has certain theoretical and practical significance to improve the internal control of fixed assets purchase and construction in D independent college.It also provides reference for the purchase and construction of fixed assets in similar independent colleges.This article mainly takes the D independent college fixed assets purchase and construction as the research object,on the basis of summarizing the existing related literature material,uses the method of searching the literature,the theory analysis method and the case analysis method,Based on the theory of risk management,and guided by the internal control norms of administrative institutions,this paper analyzes the current situation of fixed assets and its internal control in D independent college.Some problems in fixed assets purchase and construction in D independent college are found,such as low utilization rate of fixed assets,repeated acquisition of fixed assets,unreasonable allocation of funds for fixed assets purchase and construction,etc.some optimization suggestions are put forward,that is,to perfect the feasibility analysis of fixed assets purchase and construction,to strengthen the information communication between secondary colleges and departments,to plan the fixed assets purchase and construction budget reasonably,and so on.Finally,three supporting measures are put forward to help solve the problems in fixed assets purchase and construction.