Research On Fixed Assets Management Of Y Secondary Vocational School Based On Internal Control Theory

In recent years,under the strict requirements of the state,the standardization of institution accounting system has been greatly improved.For optimizing institution efficiency purposes,with the institution accounting reformation,fixed assets management has been enhanced to some degree.But still many problems exists,such as: the imperfection of the fixed assets accounting of accounting information,the materials procurement link frequent fraud;the relevant rules and regulations are not fully systematic and operable,and the long-term idle phenomenon of fixed assets is not uncommon.At the same time,with the continuous development of society,the the supply of talents involved in service and operating is no longer enough.Secondary vocational schools as the subjects of training skilled talents is adopting more and more social attention.This is an kind of opportunity,but also a challenge.Under the institution of public institutions,the lagged fixed asset management level of secondary vocational schools seriously hinders the further expansion of its developing scale.In view of the above social background and actual demand,this paper selects the fixed asset management of Y secondary vocational schools as the object of study,and explores it based on the internal control theory.This paper adopts the method of normative research and case study.In the preparation of the thesis writing,the author through interviews,field observation,to consult the related documents to gather data on Y secondary vocational school of fixed assets management and materials,and arrange them,which makes up a foundation for the following research.Then,the study the fixed assets management of Y secondary vocational school under the perspective of internal control: first,clear the basic concepts,theoretical analysis and the related literature review;Secondly,this paper introduces the basic situation of Y secondary vocational schools,analyzes the current situation of its fixed asset management,discusses its deficiencies and causes.Then,based on the above studies,the essay put some suggestions to improve the evaluation mechanism of the fixed asset management of Y secondary vocationalschools.Finally,considering the shortage of fixed asset management in Y secondary vocational schools,a scientific fixed asset management system is constructed in the view of the five elements of internal control theory.The study found that the fixed asset management of Y secondary vocational school has the following deficiencies: fixed assets management to improve the internal control environment,risk assessment mechanism to be perfect,needs to improve control activities,information and communication needs to be promoted,the supervision needs to be strengthened.To build a perfect fixed asset management system,we must deal with the above problems.Therefore,improve the evaluation mechanism of fixed asset management in Y secondary vocational schools.Finally,this paper constructs a fixed asset management system of Y secondary vocational school from internal control perspective.The research of this paper provides the suggestion to improve the efficiency of the fixed asset management in Y secondary vocational schools,and also provides a reference for the improvement of the fixed asset management system of the same organization.