Study On Internal Control Of Fixed Assets Management Of X College

Colleges and universities are important places in my country’s talent training and scientific research.Each facility is an important physical foundation of various activities such as teaching,scientific research,administrative management,and it also provides the necessary conditions for ensuring smooth progress of these activities.With the increasing investment of fixed assets,asset management work has also increased,creating challenges in university fixed asset management.In such an environment,university fixed asset management is also facing some risks,such as asset loss risks,financial risks,security risks,etc.These risks will affect the school’s teaching,research activities,and the long-term development of colleges and universities.Therefore,it is important for colleges and universities to improve asset management,optimize the allocation of public resources and internal control process,and effectively identify and avoid the risks related to assets,which can guarantee the safety and integrity of assets,maintain and increase the value of assets,and promote sustainable development of colleges and universities.Financial management is a very important management of various enterprises and institutions,and fixed asset management is part of the investment management in financial management.It is also part of internal control construction,and the management level of fixed assets has a certain impact on financial management of enterprises and institutions.For many colleges and universities,fixed assets have a relatively large proportion of total assets in colleges and universities.Fixed asset management is an important management work in colleges and universities,and its management level has a certain impact on the quality of colleges and universities.This paper selects private university X-college as a case,and researches the internal control of its fixed asset management.First,information is collected about fixed asset management in X-college and its fixed asset management is introduced.The problems in its fixed asset management are analyzed,based on the five elements of internal control theory.Finally,corresponding optimization measures are developed based on the problems and causes of the problems.This paper first expounds the research background and significance of the paper.This paper first expounds the research background and significance of the paper,and is determined by reading the literature related to the status quo of internal control and fixed asset management,identifying the research content,ideas and research methods.This paper mainly adopts the literature research method,case analysis,investigation and research methods,data analysis methods and other research methods.The research content is mainly from five elements of internal control: introducing internal environment,risk assessment,control activities,information and communication,internal supervision.Then,from the basic situation of the X-college,based on the status quo of X-College fixed assets,through the collection of relevant information on X-college asset management,investigation and research,It is found that the problems of X-college in fixed asset that the problem of X-college in fixed asset management is: organization Institutional settings are unreasonable;the post division is not clear;the risk assessment mechanism is missing;financial information Is distorted;budget control is not strict;performance evaluation is not comprehensive;information communication mechanism is not perfect;internal supervision is not in place.Summary and reason analysis of the above problems,according to the internal control system theory,combined with the status of fixed asset management in X-College,optimize the organization architecture,clarify the job responsibilities and the rights and responsibilities,optimize human resource allocation,establish a risk assessment mechanism,and standardize the control activities Improve the detailed discussion of fixed asset internal control information and communication and strengthen internal supervision,and propose a response strategy that meets the actual situation,further enhances the internal control level of X-College fixed asset management.Through the research ideas and countermeasures of this paper,use useful reference and reference to the private colleges and universities,reduce fixed asset management risks,and promote the level of financial management in private colleges and universities,so that the school’s fixed assets can fully function,and improve our universities.Fixed asset management efficiency and savings resources have important practical significance.Innovative points of this article: At present,most research objects on internal control documents are mainly corporate,listed companies,administrative institutions,etc.And less literature and information in private colleges as research objects.Private higher education as part of our country,plays a non-negligible role.Therefore,this paper will focus on the actual problems encountered in the asset management of the X-college in private universities,and the status quo of fixed asset management in X-Colleges is the research case,through the actual case analysis,the problem of fixed asset management internal control,and questions The cause of the formation is analyzed,and the optimization recommendations for the internal control of X-college fixed assets are proposed,mainly in the risk assessment,and asset management risk control matrices.In the control activity link,this paper makes specific recommendations for the links,processes etc.Involved in the full life cycle management process of assets.