Research On Internal Control Of Fixed Assets Management In Beijing J Party School

Since the Fourth Plenary Session of the 19th Central Committee of the Communist Party of China,improving the government’s internal rights restriction mechanism has become a key task of national governance,including the gradual promotion of the policy of establishing a sound internal control system for administrative institutions.Since 2012,the national financial department has successively issued the "Regulations on Internal Control of Administrative Institutions(Trial)" and "Guiding Opinions on Comprehensively Promoting the Construction of Internal Control of Administrative Institutions" and the "Notice on Carrying out the Basic Evaluation of Internal Control of Administrative Institutions",they clearly stated that administrative institutions should not only found an internal control system,but also establish an effective execution of the regulatory mechanism which would ensure the entity safety of the unit’s state-owned assets,and ensure the duties which performed in accordance with the internal control system of the administrative institution.This article studies the problems and challenges in the internal control of fixed assets management in the party school that undertakes the functions of teaching and cadre training.Party schools are different from colleges and universities in that they serve the party’s training purpose,and the utilization rate of their teaching assets is much lower than that of colleges and universities.Most of the party schools are public welfare institutions,not for profit,and their investment in informatization construction is also lower than that of universities.The nature of the party school has led to its completion of the internal control of fixed assets being less than that of colleges and universities.In addition,the party school is an important teaching,teaching and research base for strengthening the party’s construction.The management of its fixed assets directly affects the daily teaching effect,and it is necessary to study its internal control management.By consulting relevant fixed asset management and internal control construction literature,using methods such as interviews and research,and combining with relevant theoretical knowledge such as new public management theory,public fiduciary responsibility and holistic governance theory analysis from the unit level,business level,and self-evaluation and supervision level.Find out the prominent problems in the internal control of the J Party School in the management of fixed assets.The main problems include the mere formality of the internal control team,the lack of fixed asset management methods,the surplus of teaching equipment resources,the inadequate financial budgeting,the random procurement of office and teaching equipment,the insufficient execution of fixed assets inventory,and the management of fixed assets.The division is controversial,the disposal of fixed assets is flawed,the self-evaluation lacks an effective assessment mechanism,and the supervision mechanism is not sound.In order to ensure the safe and effective usage on fixed assets of the J Party School and ameliorate the construction of the internal control system,this article puts forward several feasible executable suggestions for the current issues in the implementation in the party school.Such as strengthen the publicity of the internal control system,establish a key position management system,promote informatization construction,improve budgeting,improve the efficiency of capital use,strictly implement fixed asset procurement and acceptance procedures,establish a responsibility-to-person management mechanism,establish an internal supervision mechanism for the use of teaching equipment,and promote information disclosure,strengthen external supervision.