HN大学固定资产内部控制的问题与对策

发布时间：2018-09-09 09:40

【摘要】：固定资产是高校开展教学、科研活动的物质基础和保障。随着高等教育体制改革的发展和高校办学自主权的提升，，高校固定资产的规模日益扩大，在资产总额中占有极大的比重。但是，目前高校固定资产内部控制较弱，固定资产管理制度建设滞后，资产管理工作水平较低。健全的固定资产内部控制对加强固定资产管理，保证高校固定资产安全完整，确保高校良好运转具有重要的意义。本文以HN大学固定资产为研究对象，首先，考察HN大学的固定资产内部控制的状况；其次综合考虑COSO内部控制框架、《企业内部控制基本规范》、《企业内部控制配套指引》和《行政事业单位内部控制(征求意见稿)》的相关内容，分析HN大学固定资产内部控制建设与实施过程中在控制环境、风险评估、控制活动、信息与沟通、监督方面存在的问题；最后针对HN大学固定资产内部控制存在的问题，提出完善固定资产内部控制环境、加强固定资产风险管理、规范内部控制活动、实施固定资产信息化管理以及完善固定资产内部控制监督机制的改进措施。本研究对建立并完善HN大学固定资产内部控制制度，全面规范并加强固定资产的管理，扩大办学规模，提高办学质量，确保HN大学可持续发展具有重要意义。同时希望本文提出的完善对策，能为其他高校加强固定资产内部控制提供借鉴和参考，为进一步完善高校内部控制做出贡献。
[Abstract]:Fixed assets are the material basis and guarantee for colleges and universities to carry out teaching and scientific research activities. With the development of the reform of higher education system and the promotion of the autonomy of running a school, the scale of fixed assets in colleges and universities is expanding day by day, which occupies a great proportion of the total assets. However, the internal control of fixed assets in colleges and universities is weak, the construction of fixed assets management system lags behind, and the level of asset management is low. Sound internal control of fixed assets is of great significance in strengthening the management of fixed assets, ensuring the safety and integrity of fixed assets in colleges and universities, and ensuring the good operation of colleges and universities. This paper takes the fixed assets of HN University as the research object. Firstly, it studies the internal control of fixed assets in the University of HN. Secondly, the relevant contents of COSO internal control framework, basic norms of enterprise internal control, supporting guidelines of enterprise internal control and internal control of administrative institutions (soliciting opinions) are considered synthetically. This paper analyzes the problems existing in the construction and implementation of internal control of fixed assets in HN University in the aspects of control environment, risk assessment, control activities, information and communication, and supervision. Finally, the problems existing in the internal control of fixed assets in HN University are analyzed. The improvement measures of perfecting the internal control environment of fixed assets, strengthening the risk management of fixed assets, standardizing the activities of internal control, implementing the information management of fixed assets and perfecting the supervision mechanism of internal control of fixed assets are put forward. This study is of great significance to establish and perfect the internal control system of fixed assets of HN University, to standardize and strengthen the management of fixed assets, to expand the scale of running a school, to improve the quality of running a school, and to ensure the sustainable development of HN University. At the same time, it is hoped that the countermeasures proposed in this paper can provide reference and reference for other universities to strengthen the internal control of fixed assets, and contribute to the further improvement of the internal control of colleges and universities.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：G647.5

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