北京体育大学固定资产管理研究

发布时间：2018-05-25 13:37

本文选题：北京体育大学 + 内部控制　；参考：《北京体育大学》2016年硕士论文

【摘要】：高校固定资产是学校开展教学、科研、行政、后勤服务保障等工作的重要支撑和物质基础。随着我国综合国力的不断提升,国家对高等教育的投入也不断加大。统计数据表明,截止到2013年教育部所属高校拥有的仪器设备资产已经超过750亿元,但是高校固定资产管理水平却不能令人满意。如何依据政策法规要求结合实际加强研究,探寻符合高校特色的固定资产管理理念、体制、机制、制度等已经逐渐被不少学者和管理者重视。本研究以北京体育大学固定资产管理为研究对象,采用文献资料、专家访谈、参与观察等研究方法,梳理现状,分析特色。运用内部控制理论从风险评估、控制方法、评价与监督三个方面分析存在于单位层面和业务层面的问题与不足并剖析其产生的原因,并在此基础上提出了完善北京体育大学固定资产管理的对策和建议,以期为北京体育大学固定资产管理水平的提升提供有益参考。研究结果认为：1.2003年以来,北京体育大学固定资产总量快速增长,特别是抓住了参与2008年北京奥运会、“211工程”建设等关键契机,使得固定资产规模巨增、质量提高。2015年,我国成功获得2022冬奥会承办权,同时国家也发出建设一批世界一流大学和学科的号召和规划,学校要紧紧抓住这一历史机遇,争取更多投资,为世界一流体育大学目标的实现奠定坚实的物质基础。2.北京体育大学对固定资产管理工作日益重视,建立并不断完善三级管理体系,在配置、使用、处置各环节都取得明显成效,但从内部控制理论的角度分析,在单位层面和作业层面还存在较多不足与问题,主要包括：管理体制、机制不健全；制度体系不完善、执行力度不强；管理团队理念不先进、业务能力不强；现代科技手段运用不到位；没有开展绩效评价等。3.北京体育大学固定资产管理目标的实现,在借鉴其他高校先进经验的同时,必须把《行政事业单位内部控制规范(试行)》落到实处,完善其管理可从以下方面着手：加强团队建设,提高认识水平和业务能力；严格内控机制,完善管理体系；健全规章制度,狠抓监督落实；强化预算管理,科学合理配置；注重科技手段,完善资产管理信息系统；注重资源整合,提高贵重仪器设备使用效益；启动绩效评价,开启奖惩机制等。
[Abstract]:College fixed assets are the important support and material foundation of teaching, scientific research, administration, logistic service guarantee and so on. With the continuous improvement of China's comprehensive national strength, the country's investment in higher education is also increasing. Statistics show that by 2013, the assets of instruments and equipment owned by colleges and universities under the Ministry of Education have exceeded 75 billion yuan, but the management level of fixed assets in colleges and universities is not satisfactory. How to strengthen the research in accordance with the requirements of policies and regulations, and to explore the concept, system, mechanism and system of fixed assets management in accordance with the characteristics of colleges and universities have been paid more and more attention by many scholars and administrators. This research takes the fixed assets management of Beijing University of physical Education as the research object, using the methods of literature, expert interview, observation and so on, combing the present situation and analyzing the characteristics. The internal control theory is used to analyze the problems and shortcomings in the aspects of risk assessment, control method, evaluation and supervision at the unit level and the business level. On this basis, the author puts forward the countermeasures and suggestions to improve the management of fixed assets of Beijing University of physical Education, in order to provide a useful reference for the improvement of the management level of fixed assets of Beijing University of physical Education. The results show that: 1. Since 2003, the total fixed assets of Beijing University of physical Education have increased rapidly, especially by seizing the key opportunities such as participating in the 2008 Beijing Olympic Games and the construction of the "211 Project", so that the scale and quality of the fixed assets have been greatly increased, and the quality of the fixed assets has been improved in 2015. China has successfully won the right to host the 2022 Winter Olympic Games. At the same time, the country has also issued a call and plan to build a number of world-class universities and disciplines. Schools should seize this historic opportunity and strive for more investment. Lay a solid material foundation for the realization of the goal of world-class physical education university. Beijing University of physical Education has paid more and more attention to the management of fixed assets, established and improved the three-level management system, achieved remarkable results in the allocation, use and disposal of various links, but analyzed from the angle of internal control theory. There are still many shortcomings and problems at the unit level and operational level, including: the management system, the mechanism is not perfect; the system is not perfect, the implementation is not strong; the management team concept is not advanced, the business ability is not strong; The use of modern scientific and technological means is not in place; the performance evaluation has not been carried out. 3. In order to realize the goal of fixed assets management in Beijing University of physical Education, while learning from the advanced experience of other colleges and universities, we must implement the Internal Control Standard of Administrative institutions (for trial implementation). To improve its management, we can start from the following aspects: strengthening the team building, improving the level of understanding and professional ability; strengthening the internal control mechanism, perfecting the management system; perfecting the rules and regulations, strengthening the supervision and implementation; strengthening the budget management; Pay attention to the scientific and technological means, perfect the asset management information system, pay attention to the resource integration, improve the efficiency of the use of valuable instruments and equipment, start the performance evaluation, open the mechanism of rewards and punishments, etc.
【学位授予单位】：北京体育大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：G647.5

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