Research On Optimization Of Internal Control Of Fixed Assets In X Colleges And Universities

As the role of fixed assets in the construction of colleges and universities becomes more and more prominent,strengthening the management of fixed assets has become a common trend in colleges and universities.In accordance with the relevant provisions of the Ministry of Finance’s "Internal Control Regulations for Administrative Institutions(Trial)",administrative institutions need to accurately grasp the implementation process of specific economic management activities,including budget risk management,revenue and expenditure risk management,and financial risk management,commodity procurement management,asset disposal management,project management,contract debt management and other different economic management activities.The specific work of internal control includes business support for different economic activities,interpretation of business relationships,and a comprehensive and systematic risk analysis.On the basis of this standard,X University has established a relatively complete management rules and regulations,and accurately implemented these relevant regulations in place.The staff of various departments and related positions carefully study,implement and implement,and have laws to follow.The current internal control of fixed assets in colleges and universities is still relatively weak,so improving the efficiency of public services of fixed assets,confirming and restricting internal control authority,and ensuring a reasonable structure of business activities and standardized processes are of great significance to the construction of internal control in colleges and universities.X colleges and universities account for high proportion of total assets,which is affected by hardware facilities and basic conditions for universities.As the steady development of my country’s market economy and go deep into higher education system reform,as the fast development of university curriculum scale,so that drives the value of fixed assets very rapid increase.First of all,through the establishment of an index system,comprehensive evaluation of all levels of internal control indicators,and analysis of the reasons for the low scores of some elements based on the final evaluation results,so as to propose a plan for improvement.Secondly,it is necessary to clarify the key risk points in the fixed asset management of X colleges and universities,and clearly recognize the easily overlooked problems in the internal control process through the assessment of the risk points.Finally,it is necessary to improve the internal control system of fixed assets and reasonably set the internal control procedures of fixed assets to ensure the scientificity and effectiveness of the internal control of fixed assets.This article is mainly based on the COSO internal control framework and the internal control norms of administrative agencies as the standard,based on the five major internal control theoretical elements,taking X universities as the research object,and focusing on insufficient economic activities,poor information communication channels,lack of internal supervision,evaluation and inspection,etc.In-depth research and analysis of the problem,combined with the actual situation of X colleges and universities,propose a targeted optimization plan,strengthen the risk management and control of the internal control of fixed assets,improve the efficiency of resource utilization,and give full play to the use value of fixed assets.