Research On Internal Control Of Asset Management In Affiliated Universities

With the gradual expansion of the scale of government subordinate universities of our country,the number of assets of these universities is also increasing.The assets of government subordinate universities are country-owned assets,but the current internal control of these asset management is not sound,and there are still many areas that need to be explored.The internal control of the asset management of the government subordinate universities is an important part of the daily management of these universities.Scientifically and effectively carrying out the internal control of the asset management of government subordinate universities can maintain the security and stability of university assets and ensure the completion of the goals of university management.This article expounds the current research history of internal control framework,internal control of enterprises,internal control of administrative institutions,and internal control of government subordinate universities through reviewing and sorting out relevant domestic rules and regulations on internal control,as well as summarizing and analyzing the literature of domestic and foreign scholars.Subsequently,taking our country’s government subordinate universities as the research object,starting from the concepts of government subordinate universities,university assets and characteristics,internal control,and internal control of assets of government subordinate universities,analyze the characteristics and processes of internal control of asset management in government subordinate universities,combined with COSO theory and performance theory,from the perspective of the five elements of COSO’s internal control,research on the internal control issues of asset management in government subordinate universities.To obtain data through questionnaire surveys,first it analyze the design ideas and collection of the questionnaire;then it analyze the current situation of internal control of asset management in government subordinate universities.Based on the results of the questionnaire collection.This article studies the current situation and existing problems of internal control of asset management based on the theory of internal control,taking the domestic A university as an example,using the method of combining normative research and case study.Taking the issue of internal control of asset management in University A and the status quo of other government-affiliated universities as examples,this article proposes the following optimization countermeasures:Improve the awareness of internal control of asset management;Popularize internal control through diversified methods;Strengthen the training of university asset management talents;Establish a risk assessment system;Continue to improve the system of internal control in universities;Strengthen the construction of the fixed asset system;Improve the standardization of cash management in school affiliated hospitals;Optimize the communication of internal control information;Clarify the supervision and management departments and their responsibilities;Establish an internal control and supervision system;Establish an internal control evaluation system;Improve the performance appraisal system.