The Study Of Optimization Strategy Of The J University Internal Control System Of Fixed Assets And Its Assessment

As a significant contributor to the control and prevention,the internal control has been constantly experimented and studied both by theorists and practitioners in China.Following Basic Norms of Enterprise Internal Control issued by the five ministries headed by Finance Ministry in 2008 and Basic Norms of Administrative Institution Internal Control(for trial implementation)introduced by Finance Ministry in 2012 with specific guidance and content,The Guidance on the Internal Control of the Financial Management in Colleges and Universities Directly under Education Ministry was approved by Education Ministry in 2016 aimed at the universities and colleges.The fact indicates that the research on the colleges and universities' internal control is becoming a major social concern.Meanwhile,the frequent occurrence of corruption and duty crimes concerned with fixed assets in colleges and universities reflects unhealthy and imperfect management,causing great potential damage to the education development in the long run.Therefore,the research on the optimization strategy of the internal control system of fixed assets in colleges and universities is of theoretical and practical significance.Combining the related literature reviews and theoretical findings and with the government documents including Basic Norms of Enterprise Internal Control,Basic Norms of Administrative Institution Iinternal Control(for trial implementation)and The Guidance on the Internal Control of the Financial Managment in Colleges and Universities Directly under Education Ministry,this dissertation analyses the current status of colleges and universities and the internal control system of J University's fixed assets and expounds the related problems so as to conclude optimization strategy of its internal control system of the fixed assets in the dimensions of institutional management,risk evaluation,internal monitoring professional operation.In addition,this dissertation assesses the effects of the optimization strategy employing the fuzzy comprehensive evaluation and explores the reasons behind the assessment.The research suggests that there remain some problems concerning internal control system of J University's fixed assets such as imperfect interior monitoring,unsound evaluation mechanism.This dissertation demonstrates in the aspects of improvement of theinstitutional structure,enforcement of risk prevention dynamic mechanism and regulation of operation activties,the effects of which are analyzed and proved positive using the fuzzy comprehensive evaluation.However,the optimization of the strategy remains to be further studied.This dissertation is aimed at arousing the awareness of the insufficiency of the internal control system of colleges' fixed assets and the improvements of optimization strategies accordingly so as to promote the capacity of managing the fixed assets,thus enhancing the competitiveness and ensuring the advantage of attracting the talents,which lays the foundation of the healthy and sustainable development of the colleges.