Research On Internal Control Of Asset Management In S Universities

The state-owned assets of colleges and universities are the hardware guarantee and basic support of colleges and universities,andthey are also the important material basis for determining the level of higher education.The party and the state fully support the cause of education.In the past 10 years,the state’s financial investment in education has been continuously maintained at more than 4% of GDP,and the scale of state-owned assets has also developed by leaps and bounds.If the governance structure,operation mechanism and management mode of colleges and universities cannot adapt to the expansion of the scale of assets,and there are loopholes in the internal control,it may lead to misappropriation,interception and misuse of funds,repeated waste and low efficiency in purchase and use,the loss of assets cannot achieve the goal of valueadded and value preservation protection,thus impeding the development of the teaching quality and scientific research level of colleges and universities.Since the internal control construction of domestic colleges and universities was launched in2016,the internal control construction of colleges and universities has achieved some achievements,but there are also many problems that need to be improved.In recent years,scholars have paid more and more attention to the theoretical research of internal control in administrative institutions and universities,and have made some achievements in the research of internal control in relevant economic activities.However,for the special field of asset management,there are relatively few research result that can be used,which need to be analyzed in combination with the specific reality of the university.Based on the research results of the asset management system of universities and institutions at home and abroad,this thesis investigates the current situation of the internal control of asset management of S universities in a southwestern province by means of qualitative analysis.Combined with COSO internal control theory,through questionnaires and interviews,this thesis analyzes the problems and risks existing in the asset management of S universities.This thesis makes a quantitative evaluation of the effectiveness of internal control of asset management in S University by means of a quantitative analysis.Firstly,construct a hierarchical evaluation model for asset management in S universities,assign values to indicators at all levels in the evaluation model,and the index weight is obtained.Then,the fuzzy evaluation method is used to construct the comparative judgment matrix,and the evaluation index membership matrix is established.Finally,calvulation the score and evaluation grade of the effectiveness of the internal control of S university asset management.On this basis,the paper puts forward countermeasures and suggestions for the optimization of internal control in S universities.It is of certain value to evaluate the effectiveness of internal control and design and optimize the internal control plan for university asset management.It is hoped that in the context of the national simplification of administration and decentralization of power that gives colleges and universities greater authority to dispose of assets,but also requires colleges and universities to strengthen the internal control of asset management and improve the internal control system,it will provide reference and reference for the construction of internal control of asset management in colleges and universities,so that university assets can better serve the teaching and scientific research management of colleges and universities,and at the same time help to further improve the governance system of colleges,and can more effectively serve national strategy and regional development.