Research On Internal Control Optimization Of Fixed Assets In C University

As an effective method to prevent and control risks,internal control has been dee ply discussed and studied in China’s theoretical and practical circles from preventing mistakes or fraud to providing reasonable guarantee for organizational objectives.In 2012,the Ministry of Finance issued the code for internal control of administrative insti tutions(for Trial Implementation),and in 2016,the Ministry of Education issued the g uide for internal control of economic activities in Colleges and universities directly un der the Ministry of education,which opened a new starting point for the construction of internal control in Colleges and universities.Under the promotion of the governme nt and the promotion of construction through evaluation,colleges and universities hav e preliminarily established and continuously improved the internal control system of c olleges and universities through the internal control construction year in 2017,which plays an important role in standardizing the economic activities of colleges and univer sities and strengthening the governance of colleges and universities.Fixed assets are a n important material basis for talent training and scientific research in Colleges and un iversities.However,the teaching staff in Colleges and universities generally "pay mor e attention to business than finance,people and materials".The internal control basis of fixed assets is relatively weak,and the problems of unbalanced and unreasonable al location and inefficient use of fixed assets are particularly prominent.How to manage and make good use of fixed assets and optimize the internal control of fixed assets has practical urgency and research significance.This paper selects C University,a provincial comprehensive university in Jiangsu Province,which ranks about 50 universities in China,as a case study,which is typical.In the research process,firstly,I consulted the relevant literature and made a theoretic al research on the internal control of fixed assets in Colleges and universities;Secondl y,using professional internship opportunities,through field investigation,interview an d participation in the specific work of Finance and internal control to obtain first-hand information,this paper describes the current situation of internal control of fixed asse ts in C University;Then,under the guidance of modern internal control theory,combi ned with the research results of asset management of colleges and institutions at home and abroad and the policies issued in China,the internal control evaluation of fixed as sets is summarized into two aspects: compliance evaluation and efficiency evaluation,and the evaluation standards are established to evaluate the internal control of fixed a ssets of University C and find problems;Finally,this paper deeply analyzes the causes of the existing problems and puts forward targeted solutions to provide reference for t he internal control optimization of fixed assets in C University.According to the research,C University has established a complete internal contr ol system of fixed assets and can also make continuous improvement.Through compli ance evaluation,University C attaches importance to system construction,has comple te systems for internal control of fixed assets,and can timely implement the policy req uirements of the state and superior competent departments.However,in practice,ther e are some problems,such as not operating according to the process,various departme nts competing for the budget,clear orientation of supplier selection scoring standards,obvious problems of inadequate implementation of some system requirements,and th e problem of "emphasizing system construction over implementation".The main prob lems found through the efficiency evaluation are: unfair allocation of houses and struc tures,insufficient utilization of some,low sharing rate of scientific research equipmen t and low use efficiency of some special equipment.The main reason for the above pr oblems is the imperfect internal control system.The author puts forward some suggest ions on improving the internal control environment,improving the risk assessment me chanism,strengthening the centralized and unified allocation and budget at the school level,optimizing procurement and acceptance,improving the use efficiency of fixed a ssets,strengthening the information management of fixed assets and improving the int ernal supervision mechanism.It is hoped that through this research,it can provide refe rence for other colleges and universities.It is hoped that colleges and universities can pay attention to the deficiencies in the internal control system of fixed assets and take corresponding optimization measures in time,so as to ensure the steady development of colleges and universities.