| In recent years,private colleges and universities are playing an increasingly important role in the development of higher education in China.At the same time,the state gradually pays attention to the private education in the macro policy.Under the historical background and conditions of the new era,the private colleges and universities in China have ushered in new development opportunities and promotion space.There is no doubt that the construction of internal control and management mechanism,as the most important part of private colleges and universities,has become an important factor to enhance their core competitiveness and the key to the sustainable development of private colleges and universities.How to grasp this critical period will become a new opportunity for the development of private colleges and universities in China.Fixed assets,as an important indicator to measure the efficiency and comprehensive strength of private colleges and universities,directly affect and restrict the development of schools.Compared with public universities,private universities do not have the financial allocation of the state and local governments,and the general tuition fees are the main source of income,so the financial resources and school running funds are limited.How to strengthen the effective management of the internal control of the fixed assets of the private colleges and universities,protect the safety and integrity of the fixed assets of the private colleges and universities,and realize the maintenance,appreciation and effectiveness of the fixed assets of the private colleges and universities is of great significance to promote the healthy development of the teaching,scientific research and industry of the private colleges and universities.This paper takes th College of a private university in Shanghai as the research object,takes the theory of internal control as the research basis,takes the laws and regulations related to the management of fixed assets and internal control of universities as the guidance,investigates the current situation of the internal control management of fixed assets of th college,thoroughly analyzes the problems and reasons existing in the internal control management of fixed assets of th college,and combines the five element framework of the internal control theory Build th College's internal control management system model of fixed assets,formulate th College's internal control management improvement measures and optimization plan,and analyze the feasibility of the optimization plan.Hope that through this study,can provide valuable reference and help for other private colleges and universities. |
