Research On Internal Control Optimization Of Fixed Assets In SH University

In the economic activities of colleges and universities,the fixed assets bear the heavy responsibility of the educational and research activities of colleges and universities,and are the basis of the operation of colleges and universities.Therefore,the management of fixed assets is very important for the smooth development of the economic activities of colleges and universities.However,due to the functions and asset characteristics of colleges and universities,there are inevitably omissions in the management of fixed assets,so it is particularly important to improve the internal control of fixed assets.The economic activities of fixed assets in Colleges and universities include budgeting,asset management,procurement management,bidding management,contract management and so on.Therefore,the effective internal control system of fixed assets plays a vital role in the economic activities of colleges and universities.As a provincial university,SH University has some deficiencies in the internal control of fixed assets,and the internal control system has some deficiencies in the procedure and operation.This paper evaluates the norms and validity of internal control system in Colleges and universities,analyses the actual situation of internal control of fixed assets,and combines relevant theories,policies and regulations.Based on the comparative analysis method and the fuzzy comprehensive evaluation method,the evaluation index and investigation method are determined by comparative analysis.The improvement of the internal control design of fixed assets is mainly based on the needs of various process links,such as fixed assets leasing procedures,fixed assets disposal procedures and so on.According to the fuzzy comprehensive evaluation method,the effectiveness of the five indicators is evaluated.The evaluation results include the insufficiency of fixed assetsbudgeting and execution,the imperfection of reception and inspection,and so on.Finally,by comparing the results and evaluation of the "Guidelines for Internal Control of Economic Activities in Higher Institutions of Education" of the Ministry of Education,it is suggested to strengthen the professional training of fixed assets in SH University in order to strengthen the control of fixed assets in SH University,establish a sound risk assessment mechanism,improve the process of optimizing fixed assets in the internal control process of SH University,and strengthen the internal control of fixed assets.Supervisory suggestions enable SH University to make more effective use of fixed assets,ensure the integrity of national assets,and provide effective suggestions for similar institutions of higher education.