基于内部控制理论的河北科技师范学院固定资产管理研究
发布时间：2018-08-08 20:57
【摘要】：进入21世纪以来，作为高等人才教育培养基地，国家对高校的投入，特别是固定资产方面投入越来越大。一方面固定资产对高校开展教学和进行科研活动发挥着重要的保障作用。另一方面，随着高校固定资产规模日益扩大，其占资产总额的比重也不断增大，但目前高校固定资产内部控制较为薄弱，固定资产管理制度建设相对滞后，资产管理工作水平较低。如何按照内部控制理论实现对高校固定资产的科学化管理，让高校固定资产切实地起到培养优质人才的作用，成为高校固定资产管理部门面临的重大难题。 本文以河北科技师范学院固定资产管理为研究对象，在综合考虑COSO内部控制框架理论、企业内控制度建设、国内外内控制度发展现状、高校资产管理制度等相关内容的基础上，结合具体的固定资产管理工作，运用内部控制理论，对河北科技师范学院固定资产管理的现状和存在问题进行了较为全面的阐述和分析，并剖析了导致问题产生的控制环境、风险评估、控制活动、信息与沟通、监督等方面的制约因素。最后，在借鉴国内外有关固定资产管理方面取得的理论成果和管理经验的基础上，，就构建河北科技师范学院固定资产管理体系进行了深入的研究，提出了基于内部控制理论的固定资产管理模式，完善了固定资产的内控管理制度。同时，也希望本文提出的固定资产内控管理模式可以为其他高校完善固定资产管理内部控制提供一些借鉴和参考。
[Abstract]:Since the beginning of the 21st century, as a base of higher talent education, the government has invested more and more in colleges and universities, especially in fixed assets. On the one hand, fixed assets play an important role in ensuring colleges and universities to carry out teaching and scientific research activities. On the other hand, with the expansion of the scale of fixed assets in colleges and universities, the proportion of fixed assets in total assets is increasing, but the internal control of fixed assets in colleges and universities is relatively weak, and the construction of fixed assets management system is lagging behind. The level of asset management is low. How to realize the scientific management of university fixed assets according to the theory of internal control and how to make the fixed assets of colleges and universities play the role of cultivating high quality talents has become a major problem faced by the fixed assets management departments in colleges and universities. This paper takes the fixed assets management of Hebei normal University of Science and Technology as the research object, on the basis of synthetically considering the theory of internal control framework of COSO, the construction of internal control system of enterprises, the development status of internal control system at home and abroad, and the assets management system of colleges and universities, etc. Combined with the concrete fixed assets management work, using the theory of internal control, the present situation and existing problems of fixed assets management in Hebei normal University of Science and Technology are expounded and analyzed comprehensively, and the control environment that leads to the problems is analyzed. Risk assessment, control activities, information and communication, monitoring and other constraints. Finally, on the basis of the theoretical achievements and management experience of fixed assets management at home and abroad, the paper makes a deep study on the construction of fixed assets management system of Hebei normal University of Science and Technology. The management mode of fixed assets based on internal control theory is put forward, and the internal control management system of fixed assets is improved. At the same time, it is hoped that the internal control management mode of fixed assets proposed in this paper can provide some reference and reference for other colleges and universities to improve the internal control of fixed assets management.
【学位授予单位】：燕山大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G717.5
本文编号：2173017
[Abstract]:Since the beginning of the 21st century, as a base of higher talent education, the government has invested more and more in colleges and universities, especially in fixed assets. On the one hand, fixed assets play an important role in ensuring colleges and universities to carry out teaching and scientific research activities. On the other hand, with the expansion of the scale of fixed assets in colleges and universities, the proportion of fixed assets in total assets is increasing, but the internal control of fixed assets in colleges and universities is relatively weak, and the construction of fixed assets management system is lagging behind. The level of asset management is low. How to realize the scientific management of university fixed assets according to the theory of internal control and how to make the fixed assets of colleges and universities play the role of cultivating high quality talents has become a major problem faced by the fixed assets management departments in colleges and universities. This paper takes the fixed assets management of Hebei normal University of Science and Technology as the research object, on the basis of synthetically considering the theory of internal control framework of COSO, the construction of internal control system of enterprises, the development status of internal control system at home and abroad, and the assets management system of colleges and universities, etc. Combined with the concrete fixed assets management work, using the theory of internal control, the present situation and existing problems of fixed assets management in Hebei normal University of Science and Technology are expounded and analyzed comprehensively, and the control environment that leads to the problems is analyzed. Risk assessment, control activities, information and communication, monitoring and other constraints. Finally, on the basis of the theoretical achievements and management experience of fixed assets management at home and abroad, the paper makes a deep study on the construction of fixed assets management system of Hebei normal University of Science and Technology. The management mode of fixed assets based on internal control theory is put forward, and the internal control management system of fixed assets is improved. At the same time, it is hoped that the internal control management mode of fixed assets proposed in this paper can provide some reference and reference for other colleges and universities to improve the internal control of fixed assets management.
【学位授予单位】：燕山大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G717.5
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