C Research On The Internal Financial Control Of College Asset Management Companies

In 2018,the State Council issued the "Guiding Opinions on the System Reform of Enterprises Under Higher Education Institutions"(Guobanfa [2018] No.42).In accordance with the higher-level guidelines and policy decisions,as well as the requirements of related documents,colleges and universities should use the laws of education and market economy as the guide to promote their enterprises to clean up and regulate,so as to improve quality and efficiency.In 2019,the provincial government also issued a corresponding work plan,requiring colleges and universities to deepen the reform of the state-owned asset management system and promote the development of the school’s connotation.This allows universities to establish asset management companies in accordance with the relevant requirements of the laws and regulations on the nature of wholly state-owned assets,and at the same time transfer the management authority of operational assets to their hands,so that the school-run industry group has the form of parent and subsidiary companies and authorizes unified operations.Responsible for maintaining and increasing the value of assets,truly acting as a "firewall" between universities and school-run enterprises.With the deepening and perfecting of the system reform of the enterprises affiliated to colleges and universities,the goal and vision of corporate governance and the process of continuous improvement and improvement of the system and mechanism,internal control plays an increasingly important role.Financial internal control is the key to the company’s operations.While ensuring the quality of financial management,it is conducive to improving the company’s resource utilization and economic benefits,improving the level of operation management,reducing economic operation risks,and achieving the company’s strategic goals.Therefore,college asset management companies must pay attention to the improvement and perfection of financial internal control mechanisms,so as to further fully play the relevant role of internal control.With the rapid development of my country’s economy and the improvement and deepening of the reform of the state-owned asset management system in colleges and universities,the problems of internal control construction have gradually become prominent,especially the relatively backward construction of corporate financial internal control,which will strongly influence the construction of a modern enterprise system for college asset management companies.Shock.Therefore,how to straighten out the system and mechanism of financial internal control of college asset management companies is a new problem facing college asset management companies.This article first adopts the method of theoretical analysis,through reading the literature,using control element theory,principal-agent theory and risk management theory to explain the principles of corporate financial internal control,thus laying the theoretical foundation of this article.At the same time,it inspected the control environment,risk assessment,control activities,information and communication,and supervision status of the C University Asset Management Company,and based on relevant theories,analyzed the status quo of budget management,fund management,asset management,and financial internal audit.Through the case,the current problems in the financial internal control of the university asset management company are drawn,and the theory is used to guide the practice,and the optimization suggestions and financial internal control improvement measures suitable for the characteristics of the university asset management company are put forward.