Research On Internal Control Optimization Of Fixed Assets In M Universities

In the new era,national construction and development cannot be separated from the cultivation of high-quality talents,and colleges and universities bear the important responsibility of talent export,cultivate high-quality talents for social development,and promote scientific and technological development and scientific research progress.The fixed assets of colleges and universities are the hardware guarantee and basic conditions for the development of colleges and universities.The fixed assets of colleges and universities are not only the external standards for measuring the scale of colleges and universities,but also the material basis for determining the level of higher education.With the rapid economic development,the country's investment in colleges and universities has been increasing,and the fixed assets of colleges and universities have also increased in number and category.The management of fixed assets is becoming more and more important,and the management must be transformed into standardized,scientific,and information-based.The research object of this article is that M colleges and universities are provincial colleges and universities with a long history.With the need for the reform of internal control in administrative institutions,improving the level of running schools and improving the level of fixed asset management,the importance of internal control of fixed assets has become increasingly prominent.This article first sorts out the current internal control system of fixed assets in colleges and universities,refers to the internal control report of the public institutions in Shaanxi Province,conducts a simple survey to collect information from the unit level and the business level,and then uses the comparative analysis method to complete the internal control system and regulate analysis.According to the actual situation of M colleges and universities,the fuzzy evaluation method is used to construct the judgment index,and the weight and membership degree are obtained through the questionnaire survey,and each score of the five elements of internal control is obtained.Finally,use the walk-through test method to evaluate and analyze the important business processes of internal control of fixed assets.According to the problems found in the study,starting from the five aspects of internal environment,risk activities,control activities,information communication,and supervision,the internal control system of the fixed assets of the university is optimized and designed.Inorder to ensure the implementation of the subsequent internal control of M colleges and universities,some safeguards were proposed to ensure the effective operation of the internal control system for fixed assets.Through the research in this paper,I hope to provide reference for the internal control construction of fixed assets of M colleges and universities,and also improve and improve the internal control construction of similar colleges and universities.