Research On Optimization Of Internal Control In Daily Management Of Fixed Assets In ST College

The fixed assets of China's institutions of higher learning are the important support and material basis for many work,such as teaching,scientific research,administration,logistics service and so on.At present,with the deepening reform of China's higher education system and the expansion of universities and colleges,the assets of colleges and universities are expanding.However,at present,various colleges and universities initially establish control system in the internal control of fixed assets in Colleges and universities,but there are different defects in the content design and practical implementation of the system,and the optimization and updating of internal control system is lagging behind.At the same time,the material basis and important supporting role of fixed assets for teaching and scientific research is mainly reflected in the daily management of fixed assets,such as asset daily use,maintenance and storage.However,in the daily management of fixed assets,there is internal control system design is not perfect,there are a lot of fixed assets idle,wasted,or even damaged,and so on,resulting in the waste and loss of state-owned assets.Therefore,the internal control of fixed assets in Colleges and universities daily management of fixed assets in Colleges and universities can improve the management level,to ensure that the fixed assets in Colleges and universities play its due role,to ensure the teaching and research activities carried out smoothly,realize the value of state assets appreciation.This paper mainly part of daily management of fixed assets of ST College as the starting point,using the method of normative research and case combination,considering the COSO internal control framework,the theory of "basic norms of internal control" and "supporting internal control guidelines" and "administrative institutions internal control(Draft)" the relevant content,a detailed study on the status of part of the daily management of fixed assets of ST college,and from the control environment,risk assessment,control activities,information and communication and supervision of "Five" of ST college fixed assets daily management and do not exist defects,and to analyze the problem,put forward to solve the plan to perfect and improve the daily management of fixed assets,ST level has a certain theoretical and practical significance.This paper is divided into five parts,the first part is the introduction including the background and significance of the research of the fixed assets daily management ofinternal control,the research status at home and abroad,the main research contents and research methods;the second part is the analysis of the internal control system of fixed assets in Colleges and universities daily management,mainly introduces the particularity of the scope of fixed assets in Colleges and universities daily management and content,theory review,fixed assets in Colleges and universities;the third part is a case study of ST college,introduced the basic situation,and the detailed description of the existing problems of ST,part of the daily management of fixed assets of internal control;the fourth part is the third part of the analysis of the status quo,problems existed in environmental control analysis,risk assessment,control activities,information and communication and supervision by;fifth part of a detailed description of the perfect ST College The Countermeasures of internal control in the daily management of fixed assets.This part corresponds to the fourth chapter of the defective part of internal control of fixed assets,and puts forward the corresponding solutions and methods for every defect and shortage.I hope that through this study,it also provides some reference for other institutions of higher learning and even other administrative institutions.