Research On Construction Of Internal Control System Of A University Asset Management Company

The internal control system of the university asset management company affects the realization of the governance goal of the university asset management company.With the rapid development of my country’s economy and society,the reform of the management system of state-owned assets in colleges and universities will be further deepened,and the construction of the internal control system of asset management companies in colleges and universities will become more and more important.The establishment of an internal control system by the university asset management company guided by the laws of education and the market economy is in line with the essential requirements of the "Guiding Opinions on the Reform of the Enterprise System of Higher Education Institutions".inevitable result.At present,according to the law,all colleges and universities across the country have established college asset management companies.After these companies have transformed from the administrative management of "school-enterprise separation" to the property-based management of "school-enterprise separation",how will they operate in the fierce market? It is a problem worth thinking about to continuously exert the advantages of colleges and universities and enterprises themselves in the competition,and realize the overall development goal of College Assets Management Co.,Ltd.In view of this,this paper selects the asset management company of University A as the object,conducts research around the current situation of the internal control system of the asset management company of University A,tries to present the appearance of the internal control of the asset management company of University A,and sorts out the existing problems of the internal control of the asset management company of University A.And based on the unit level and business level,it analyzes its risk factors.Specifically,this paper follows the basic requirements of the construction of the internal control system,and starts the basic discussion of the construction of the internal control system based on the internal control theory and the risk management theory.By means of a questionnaire survey,and with the help of risk assessment procedures and risk management evaluation method,the current situation of the internal control of A university asset management company is investigated.By grasping the existing internal control system and its deficiencies in the development planning,organizational structure,key positions and personnel management and information construction of Asset Management Company A,further analyze the company’s basic economic business such as budget and final accounts,assets,contracts and Internal control arrangements for procurement,etc.Using basic methods of internal control,such as separation of incompatible positions,budget control,internal authorization and approval control,centralized management,information system management,etc.,conduct detailed analysis of internal control risks,and clarify the company’s internal control system at the unit level and business level risks and their causes.Finally,combined with the requirements of the policy documents and the current situation of the company’s organizational structure,risk-oriented,through the construction of internal control at the unit level and the construction of internal control at the business level,so as to improve the system and mechanism of the internal risk control of A University Asset Management Company.