Research On Internal Control Of Fixed Assets In Acolleges And Universities

Since the party's 18 th National Congress,advancing the construction of a clean and honest government and improving the public service functions of administrative institutions have become the primary tasks of all work activities.Colleges and universities that have become institutions have naturally become the focus of social attention.Higher education institutions in our country increasingly display the characteristics of diversification of financing channels,diversification of business contents and complicating risks in economic activities.There are a series of problems such as unclear functions,low efficiency,and corruption.These problems are mostly related to fixed assets.Because fixed assets in colleges and universities play an important role,they are the foundation of teaching and scientific research.Values ??generally account for more than half of total assets.Therefore,these issues warn us that the level of management of fixed assets in our colleges and universities is both a matter that affects the people's livelihood and a problem related to the prevention of corruption.There is an urgent need for China to establish and improve the internal control system for the management of fixed assets in universities to prevent internal risks in institutions of higher learning.To ensure the smooth development of various management activities.Colleges and universities are institutions that serve the society and improve the development of the social economy.Therefore,the purpose of this article is to use the Internal Control Standards for Administrative Institutions(Trial)(hereinafter referred to as “the Internal Control Regulations”)as the basis for the internal control of colleges and universities' fixed assets.Divided into two aspects of compliance and efficiency,compliance includes:reasonable assurance of legal compliance of economic activities,integrity of financial information,effective prevention of fraud,and prevention of corruption;efficiency includes:safe and effective use of assets,improve The efficiency and effectiveness of public services.This article takes University A as the research object,and firstly describes the situation of fixed assets in A universities and the current status of internal control at the unit level and business level;then according to “Guidelines for Implementation of Internal Control of Economic Activities in Colleges and Universities in Jiangsu Province(Trial)”(hereinafter referred to as "The Implementation Guide" evaluates the current state of internal control in A universities and analyzes the current state of internal control in A universities.However,due to the limitations of the "Guidelines for implementation",it cannot find the specific problems existing in A universities,so the author combines the internals of other universities.The control methods and their own working experience established the “Detailed Rules for the Evaluation of the Internal Control of Fixed Assets in Colleges and Universities”,revealing the specific problems existing in the internal control of fixed assets in A universities in terms of compliance and efficiency.The author finds that A universities are in terms of compliance.Basically,it can meet the "internal control norms" provisions,but there are still some deficiencies;efficiency,there is a lack of housing building utilization,uneven distribution,unreasonable allocation of resources,scientific research equipment,excess resources,serious idle,scientific research and teaching equipment cross Use less,use inefficiency and other issues.Finally,combined with the actual situation of A colleges and universities and the "Guide to the Internal Control of Economic Activities of Universities Directly Under the Ministry of Education(Trial)",suggestions are put forward for the improvement of the internal control of A universities.At the unit level,it is necessary to raise the risk awareness of the leadership,establish a sound decision-making mechanism,and establish We will improve the risk assessment mechanism,establish an independent information system,and improve the internal supervision mechanism.At the business level,we must strengthen business processes and improve the efficiency of asset utilization on the basis of meeting compliance.Based on the Internal Control Regulations and the Implementation Guide,this article analyzes the current status,existing problems and causes of the internal control of fixed assets in A universities,and creatively proposes compliance and efficiency.The discussion of the issue also proposes targeted solutions to the problems existing in A universities,providing a certain reference value for the internal control of fixed assets in Chinese universities.