Research On Optimization Of Internal Control Of Fixed Assets In H Colleges And Universities

The economic activities of colleges and universities include budgeting,asset management,purchasing management,bidding management,contract management,and so on.Among them,fixed assets bear the heavy responsibility of scientific research activities in colleges and universities,and are the basis for the operation of colleges and universities.Therefore,the management of fixed assets is of great importance to the smooth development of economic activities in colleges and universities.However,due to the functions and asset characteristics of colleges and universities,there are inevitable omissions in the management of fixed assets,so it is particularly important to improve the internal control of fixed assets.The research object of this paper is that H university belongs to the colleges and universities directly under the Ministry of Education.The internal control standard manual has been designed in 14 aspects such as bidding management,but the construction of internal control system is still not mature enough,and there are some defects in design and operation.According to the actual situation of H colleges and universities,combining with relevant theories,using comparative analysis method,fuzzy comprehensive evaluation method,The methods of questionnaire and test are used to evaluate and analyze the design of internal control system of fixed assets from two aspects: normative design and operational effectiveness.Ben First of all,from the existing system,using comparative analysis found that the internal control of fixed assets design defects,including the fixed assets acceptance system is not perfect,fixed assets rental and lending process defects,Fixed assets inventory system is not perfect and fixed assets disposal process defects.On the basis of this,the fuzzy comprehensive evaluation method is used to construct the evaluation system of 5 primary indexes and 10 secondary indexes,and at the same time,the operational effectiveness is evaluated by the crossing test method.It is found that the defects mainly include fixed assets budgeting and execution defects,fixed assets acceptance execution non-standard,asset disposal execution non-standard and fixed assets management system defects.Last In accordance with the requirements of the "Guide to Internal Control of Economic activities in Universities directly under the Ministry of Education",the routine management of fixed assets is aimed at the procurement and acceptance of fixed assets in the process of internal control of fixed assets in H colleges and universities.To optimize the design of the inventory and disposal of fixed assets,and put forward suggestions for strengthening the professional training of fixed asset managers,strengthening the supervision of assets acceptance links,ascertaining the liability for assets losses,andrealizing the network management of fixed assets,etc.So that H colleges and universities can use fixed assets more effectively,guarantee the integrity of state-owned assets,and provide reference for similar colleges and universities.