Research On The Internal Control Of H University's Assets Leasing

With the rapid development,China pays more attention to education and the demand for talents is increasing,which promotes China to increase the investment in universities.This measure can not only cultivate talents in an all-round way,but also ensure that universities complete their research work smoothly.However,after the teaching and research are basically guaranteed,the assets in some universities cannot be used effectively,which leads to the low utilization rate of state-owned assets in those universities.In 2012,the Ministry of Education proposed that state-owned assets in universities implement a management system of "the state-owned assets is owned by the country,managed comprehensively by the Ministry of Finance,managed and supervised by the Ministry of Education,and managed specifically by universities themselves",which has given universities a high degree of autonomy in managing state-owned assets.According to relevant regulations,universities can convert the non-operating assets into operating assets through leasing,lending the state-owned assets under its management or other ways.On the one hand,the profit income can provide educational funds for universities.On the other hand,it is beneficial to realize the goal of maximizing the utilization rate of state-owned assets.However,China lacks a comprehensive university assets leasing management system.There are many violations of laws and regulations during the leasing.Due to the large number of universities,the variety and amount of assets,there is also a large resistance to supervision.It not only cannot guarantee the reasonable income of the universities,but also seriously endangers the integrity,security and reasonable appreciation of the state-owned assets.Therefore,the comprehensive implementation of internal control of state-owned assets leasing in universities has become an important means to strengthen the management of state-owned assets,guarantee the operating income,ensure the safety,integrity and reasonable appreciation of state-owned assets.Through studying the status of asset leasing management in universities,we strive to improve and optimize the internal control system of assets leasing,which enriches the theory of internal control,improves the efficiency of assets leasing,ensures the assets are safe,complete and reasonable value maintenance,and prevent the yield loss of assets.In this paper,based on the provisions about management of state-owned assets of universities directly under the Ministry of Education,the implement operation guide of internal control construction of universities,taking the internal control of state-owned assets leasing of H university as an example,the author studied the current situation and the reason for existing problems about its asset leasing management by means of questionnaire.Based on relevant literature,the following conclusions are reached.In the present,there are many problems in asset lease management,such as the lack of a sound management system,the unclear subject of asset management responsibility,the violation of rental process regulation and the inadequate supervision.On the basis of research,this paper structures an internal control procedure of assets lease for H university in line with its actual situation,and puts forward suggestions for it.For example,improving the asset leasing system;implementing the centralized management;defining the subject of responsibility;standardizing the process;strengthening the supervision;carrying out the performance appraisal;and adopting the principal-agent model.