Research On Internal Control Optimization Of Fixed Assets In DF University

Under the background of in-depth reform of the education system of higher education,the scale of colleges and universities is getting larger and larger,and the assets of colleges and universities are increasing day by day.As the basic condition for the development of colleges and universities and the embodiment of the hard strength of colleges and universities,fixed assets management plays an increasingly prominent role in the management system of colleges and universities.Of course,there are still many defects in the management of fixed assets in colleges and universities,such as the failure to establish a comprehensive internal control risk management system of fixed assets,and the failure of daily management of assets to operate in accordance with the prescribed procedures.For institutions of higher learning,it is very important to have a set of sound internal control system of fixed assets,which can ensure the full use of fixed assets and their safety and integrity,and is also an important material basis for colleges and universities to carry out various work and teaching.This paper mainly takes the internal control management of fixed assets of DF University as the research object,combined with the practical work experience of the accounting firm's asset inventory audit project,based on the relevant theory of internal control,and guided by the relevant management norms of internal control of the state administrative institutions.The understanding of the internal control of fixed assets of DF University,combined with the development trend of internal control of fixed assets,sort out the main problems of fixed asset management in the school,and propose targeted optimization plans to improve the overall operation of internal control of fixed assets of DF University.This paper is divided into five parts.The first part is the introduction part mainly expounds the background and significance of the internal control of fixed assets management in universities,the research status at home and abroad,the research content and research methods.Secondly,it introduces the basic situation ofDF University and describes the fixed assets management of colleges and universities.Relevant characteristics and the current status of internal control construction of fixed assets in schools.again,the current situation of DF university analysis,the problems and causes of internal control elements are analyzed item by item.then the internal control optimization plan is proposed for the proposed problems,including Weak internal control environment to improve,identify relevant internal control risks,design main control activities,mark risk points,streamline communication channels,and make full use of supervision and auditing methods to rationalize relevant business processes involved in fixed asset control activities.finally,some improvement measures proposed to ensure the internal control optimization plan of DF University's fixed assets.It is hoped that through the research in this paper,it will also provide reference for the promotion and optimization of internal control of other universities and other administrative institutions.