Research On The Optimization Of Internal Control Of Fixed Assets In Private Colleges And Universities

In recent years,private colleges and universities have been developing and playing a very important role in China’s higher education.At the same time,China’s various policies begin to shift their attention to private education,which shows that China’s private colleges and universities have a great space for development in the future.Can’t deny that the private universities to improve their core competitiveness is the key in the construction of internal control management mechanism of private colleges,this also is the key to the development of private colleges constantly,private colleges must firmly grasp the critical period,will become favorable factors to promote the development of their own opportunities.One of the key indicators to measure the level and comprehensive strength of different privately-run schools is fixed assets,the amount of fixed assets will also affect the development of privately-run schools to a certain extent.The biggest difference between privately-run schools and public schools is the lack of national and local financial allocation,the main income is basically the daily tuition,so the financial resources and school funds are relatively limited.To effectively control and strengthen the fixed assets management of private colleges and universities,ensure the integrity of fixed assets,and constantly realize the maintenance and appreciation of fixed assets of private colleges and universities is conducive to the sustainable and healthy development of private colleges and universities.This paper mainly revolves around the jiangxi college of applied technology of fixed assets,mainly based on the theory of internal control,respectively,using the fuzzy comprehensive evaluation method,questionnaire method and comparative method to evaluate and analysis the jiangxi college of applied science and technology and the feasibility and the standardization of the internal control system design through the analysis found that the college all kinds of problems of the fixed assets of internal control,Specifically,it includes the low quality of professional personnel,inconsistent with the actual assets,lack of smooth management system,outdated management concept,poor execution of inventory,lack of scrapping system,and then analyzes the causes of these problems.Taking the whole life cycle of assets as the theoretical basis,this paper puts forward the improvement of fixed assets management of Jiangxi Institute of Applied Science and Technology from three angles: planning and purchasing,daily management and inventory disposal.It is hoped that the research of this paper can not only promote the management of fixed assets of Jiangxi Institute of Applied Science and Technology,improve the maintenance and appreciation of fixed assets,but also improve the internal control of other private colleges and universities to a certain extent.