Research On The Financial Management Of Small And Medium-sized College-owned Asset Management Company

With the rapid development of the capital economy,college-owned enterprises are also constantly growing,especially small and medium-sized college asset management companies owned by local colleges and universities.They are important members of the "army" of college enterprises.Since the second meeting of the Central Committee for Comprehensive Deepening Reform issued in May 2018,"Guiding Opinions on the Reform of the System of College-owned Enterprises"(GFB [2018] No.42),the establishment of university asset management companies is no longer a key university pilot construction,but as the only way to reform the system of colleges and universities nationwide to promote.Local regular colleges and universities set up college asset management companies between colleges and enterprises are mostly small and medium-sized ones.Although these enterprises are trying hard in the reform,many problems still occur: such as serious administrative impact,unclear financial control objectives,imperfect system,unreasonable organizational structure and post arrangement,resulting in poor accuracy and reliability of financial data of the company.At the same time,there is also a coincidence of execution and supervision,and financial management and control stay at the accounting stage,resulting in a single function and other problems.This paper uses the literature review method to summarize the theoretical basis of the construction of the financial management and control system from the perspectives of two different types of organizations,i.e.enterprises and institutions.According to the theory,a new financial management and control system has been established for the small and medium-sized asset management companies of colleges and universities,guiding enterprises to rebuild the financial management and control system through path construction and explaining the key links.Using case analysis,the author selected the asset management company of S university,the provincial model unit as an example.In the form of interviews and surveys and summary of its own work,detailed analysis of the financial management and control issues of the asset company of S university has been carried out.Then,its financial management and control system is reconstructed according to the construction path and theoretical basis,including the consolidation of financial control and control objectives,the description of financial management and control functions,the reconstruction of organizational structure,etc.,and the key links are constructed through process design.This paper analyzes the construction of financial management and control system of university asset management companies from a complete and systematic perspective.The university management and control ideas are effectively combined with modern financial management and control concepts.Together with computer technology as well as financial centralized management and control,a shared accounting center is established,to separate accounting and management,and improve work efficiency through process and standardization methods.industry and financial methods are integrated into the daily management of the enterprise to realize the transformation of financial management functions to management accounting.A modern asset enterprise for S university will be established,preventing the influence of administrative undertakings,improving work efficiency,strengthening supervision and control,and providing financial basis for enterprise decision-making.Such method will enable small and medium-sized college-owned asset management companies' sustainably development in reform and innovation,give full play to the role of "firewall",and coordinate the resources of university industry groups to ensure the maintenance and appreciation of operating assets,and to promote the transformation of university scientific research achievements.