Research On Internal Control Of Fixed Assets In Z University

Colleges and universities have the responsibilities of scientific research,teaching and cultivating people,serving the society,inspiring ideas and so on.They are the results accumulated by human civilization,the basic project of national rejuvenation,and the focus of national and social attention all the time.Fixed assets are the basic guarantee of teaching and educating,practical research,organization and management as well as long-term development of colleges and universities,and play a decisive role in the successful operation of colleges and universities.With the continuous expansion of the school scale,the problems of fixed assets management are increasingly prominent.Therefore,the establishment and improvement of the internal control system of fixed assets in colleges and universities is an important way to ensure the efficiency of asset utilization and effectively avoid risks.Based on the research on the theory of internal control,this article comprehensively considers the actual situation in China,and takes the relevant national internal control systems and regulations as the basis,to will be the work of Z university as the research object,according to the characters of its economic activities and the actual situation of their own work,combed the Z at present problems existing in the internal control of fixed assets in colleges and universities,such as inventory which is not in place,low efficiency of inventory does not reach the designated position,management,maintenance,management personnel is not professional,equipment loan mechanism is not sound,etc.At the same time,the causes of the problem are analyzed and traced,and some Suggestions are put forward.As Z university is an art university directly under the administration of the Ministry of Education of China,its important teaching and research fixed assets are mostly film and television equipment,stage equipment and professional function classrooms,with high value,strong professionalism,different use and management methods from general comprehensive universities,but representative and typical in art universities.Therefore,this thesis analyzes the internal control of fixed assets of Z university and optimizes its fixed assets management system,hoping to provide reference and reference for the fixed assets management system of related universities.