Studies Of The Internal Control Theory On The Optimization Of Fixed Assets Management Of A Private University

Fixed assets are not only the material guarantee of teaching and scientific research,but also the important yardstick of a university.In the management of fixed assets,a private colleges and universities shall adopt a classified and classified management system according to the classification and management functions of fixed assets,and implement a management mechanism of “Unified leadership,centralized management,graded responsibility and person-in-charge”,to formulate management systems such as the “Measures for the administration of fixed assets”,and to assign managerial personnel according to different types of fixed assets and management links,to set up incompatible posts to separate and control fixed assets,and to do a good job in authorizing examination and approval work,at the same time,it introduces the data management system to carry on the information management to the fixed assets whole life cycle,and supervises the whole cycle management link.Through the analysis of the management practice of fixed assets in a private university,the management of fixed assets in a private university has achieved certain results,but there are still some deficiencies,this is mainly manifested in the unclear functions and responsibilities of the management bodies,the imperfect system construction,the unreasonable allocation of human resources and the inadequate construction of management culture;Mainly because the risk management department has not been established and the risk assessment capacity is insufficient;third,the lack of effective control activities,this is mainly manifested in the lack of pre-check on budget acquisition,the lack of supervision over the acceptance of fixed assets,the lack of management of Nissan and the difficulties in the disposal of the scrap of fixed assets,it is manifested in the lack of integration of multi-system management and poor communication of Information;fifth,supervision failure,internal supervision is too formal.Combining with the actual situation of a private university management,this paper analyzes the causes of the internal control difficulties of a private university,the reason is that the control environment is weak,the sense of crisis is absent,the internal control is not effective,the trap of “Information cocoon”has not been broken and the defect of supervision system is obvious.Finally,Combined with the current situation and reasons of internal control of fixed assets in a private university,in order to control the fixed assets more effectively,a private university should optimize the internal control environment,strengthen the risk management,strengthen the control activity,improve the information and communication construction,and strengthen the supervision and evaluation,ensure the safety and integrity of fixed assets,improve the efficiency of the use of fixed assets,better for the school’s teaching,scientific research and other activities.