Research On Internal Control Optimization Of Fixed Assets In Y College

In recent years,private colleges and universities are playing an increasingly important role in the development of higher education in our country.As an important indicator to measure the running efficiency and comprehensive strength of private colleges and universities,fixed assets bear the heavy responsibility of teaching,research and scientific research activities of colleges and directly affect and restrict the development of colleges and universities.As the main source of income,the general tuition fees of private colleges and universities are limited in financial resources and running funds.Therefore,strengthening the internal control and effective management of the fixed assets of private colleges and universities is of great significance for the protection of the safety and integrity of the fixed assets of schools and the promotion of the healthy development of teaching,scientific research and industry of schools.As the research object of this article Y college,approved by the Ministry of Education has the qualifications of independent awarded bachelor degree diploma is run by the local full-time applied ordinary undergraduate course colleges and universities,college of economic activity on fixed assets include budgeting,procurement management,bidding management,daily management,and other links,for now,the internal control system construction is still not mature enough,There are some defects in the design and operation,and there are omissions in the management of fixed assets.It is very important to perfect the internal control of fixed assets in the college.Based on the actual situation of Y College and related theories,this paper uses comparative analysis method,fuzzy comprehensive evaluation method and questionnaire survey method to evaluate and analyze the internal control system design standardization and operational effectiveness of fixed assets.It is found that the problems existing in the internal control of fixed assets mainly include imperfect budget execution and assessment process,imperfect procurement and reimbursement process,defective fixed assets inventory management process,and defective fixed assets leasing and lending process.According to the problems found in the study,from five aspects of internal environment,risk assessment,control activities,information communication and supervision,this paper puts forward suggestions for the optimization of internal control of fixed assets in Y College,and carries out optimization design for the acceptance,maintenance,scrap disposal,leasing and lending of fixed assets in Y College.It is expected that this study can promote Y College to make more effective use of fixed assets,maintain and increase the value of fixed assets,and also provide help for similar private universities to improve the internal control construction.