Research On Internal Control Of Fixed Assets In Public Institutions

Fixed assets are an important part of the assets of public institutions,as well as the material basis for the operation of public institutions and the provision of public services to the public.The internal control of fixed assets plays an important role in improving the management efficiency of the institutions,and has gradually received extensive attention.However,the current efficiency of the use of fixed assets in public institutions is not high,mainly because fixed assets management and other management systems are not systematically coordinated.The number of fixed assets of public institutions has been increasing rapidly with the development of public institutions.How to do a good job in the internal control of fixed assets of public institutions has become a major issue.This paper combines fixed asset management with risk management,budget management and performance management to construct an internal control framework for fixed assets of public institutions,and solve various problems in the internal control of fixed assets from the source.It lays a foundation for the smooth development of the internal control of fixed assets in China's public institutions.Main research contents are as follows:Firstly,it sorts out the existing relevant literature at home and abroad,and analyzes the theories related to this research,including internal control theory,comprehensive budget management theory and performance management theory.It also makes a comparative analysis of the internal control of enterprises and public institutions in order to provide abundant theoretical basis for the research on the internal control of fixed assets of public institutions.Secondly,it studies the problems and causes of the internal control of fixed assets in public institutions.Thirdly,based on literature research,theoretical research and current situation research,the internal control framework of fixed assets of public institutions is constructed,which mainly includes improving the internal control environment of fixed assets,improving the internal control risk management of fixed assets,improving the internal control measures of fixed assets,improving the internal control information and communication mechanisms of fixed assets,and improving the internal control comprehensive monitoring mechanism of fixed assets.Then select XX talent service center as the research object,according to the fixed assets of internal control framework designed questionnaire,investigating the fixed assets internal control present situation of the talent service center,and according to the fixed assets of internal control framework,on the center of the fixed assets of internal control content and the procedure for adjusting and optimizing,and achieved good results.Finally,the study on the internal control of fixed assets in public institutions is concluded and a certain outlook is made.