本文選題：北京體育大學(xué) + 內(nèi)部控制　； 參考：《北京體育大學(xué)》2016年碩士論文

【摘要】：高校固定資產(chǎn)是學(xué)校開展教學(xué)、科研、行政、后勤服務(wù)保障等工作的重要支撐和物質(zhì)基礎(chǔ)。隨著我國(guó)綜合國(guó)力的不斷提升,國(guó)家對(duì)高等教育的投入也不斷加大。統(tǒng)計(jì)數(shù)據(jù)表明,截止到2013年教育部所屬高校擁有的儀器設(shè)備資產(chǎn)已經(jīng)超過(guò)750億元,但是高校固定資產(chǎn)管理水平卻不能令人滿意。如何依據(jù)政策法規(guī)要求結(jié)合實(shí)際加強(qiáng)研究,探尋符合高校特色的固定資產(chǎn)管理理念、體制、機(jī)制、制度等已經(jīng)逐漸被不少學(xué)者和管理者重視。本研究以北京體育大學(xué)固定資產(chǎn)管理為研究對(duì)象,采用文獻(xiàn)資料、專家訪談、參與觀察等研究方法,梳理現(xiàn)狀,分析特色。運(yùn)用內(nèi)部控制理論從風(fēng)險(xiǎn)評(píng)估、控制方法、評(píng)價(jià)與監(jiān)督三個(gè)方面分析存在于單位層面和業(yè)務(wù)層面的問(wèn)題與不足并剖析其產(chǎn)生的原因,并在此基礎(chǔ)上提出了完善北京體育大學(xué)固定資產(chǎn)管理的對(duì)策和建議,以期為北京體育大學(xué)固定資產(chǎn)管理水平的提升提供有益參考。研究結(jié)果認(rèn)為：1.2003年以來(lái),北京體育大學(xué)固定資產(chǎn)總量快速增長(zhǎng),特別是抓住了參與2008年北京奧運(yùn)會(huì)、“211工程”建設(shè)等關(guān)鍵契機(jī),使得固定資產(chǎn)規(guī)模巨增、質(zhì)量提高。2015年,我國(guó)成功獲得2022冬奧會(huì)承辦權(quán),同時(shí)國(guó)家也發(fā)出建設(shè)一批世界一流大學(xué)和學(xué)科的號(hào)召和規(guī)劃,學(xué)校要緊緊抓住這一歷史機(jī)遇,爭(zhēng)取更多投資,為世界一流體育大學(xué)目標(biāo)的實(shí)現(xiàn)奠定堅(jiān)實(shí)的物質(zhì)基礎(chǔ)。2.北京體育大學(xué)對(duì)固定資產(chǎn)管理工作日益重視,建立并不斷完善三級(jí)管理體系,在配置、使用、處置各環(huán)節(jié)都取得明顯成效,但從內(nèi)部控制理論的角度分析,在單位層面和作業(yè)層面還存在較多不足與問(wèn)題,主要包括：管理體制、機(jī)制不健全；制度體系不完善、執(zhí)行力度不強(qiáng)；管理團(tuán)隊(duì)理念不先進(jìn)、業(yè)務(wù)能力不強(qiáng)；現(xiàn)代科技手段運(yùn)用不到位；沒有開展績(jī)效評(píng)價(jià)等。3.北京體育大學(xué)固定資產(chǎn)管理目標(biāo)的實(shí)現(xiàn),在借鑒其他高校先進(jìn)經(jīng)驗(yàn)的同時(shí),必須把《行政事業(yè)單位內(nèi)部控制規(guī)范(試行)》落到實(shí)處,完善其管理可從以下方面著手：加強(qiáng)團(tuán)隊(duì)建設(shè),提高認(rèn)識(shí)水平和業(yè)務(wù)能力；嚴(yán)格內(nèi)控機(jī)制,完善管理體系；健全規(guī)章制度,狠抓監(jiān)督落實(shí)；強(qiáng)化預(yù)算管理,科學(xué)合理配置；注重科技手段,完善資產(chǎn)管理信息系統(tǒng)；注重資源整合,提高貴重儀器設(shè)備使用效益；啟動(dòng)績(jī)效評(píng)價(jià),開啟獎(jiǎng)懲機(jī)制等。
[Abstract]:College fixed assets are the important support and material foundation of teaching, scientific research, administration, logistic service guarantee and so on. With the continuous improvement of China's comprehensive national strength, the country's investment in higher education is also increasing. Statistics show that by 2013, the assets of instruments and equipment owned by colleges and universities under the Ministry of Education have exceeded 75 billion yuan, but the management level of fixed assets in colleges and universities is not satisfactory. How to strengthen the research in accordance with the requirements of policies and regulations, and to explore the concept, system, mechanism and system of fixed assets management in accordance with the characteristics of colleges and universities have been paid more and more attention by many scholars and administrators. This research takes the fixed assets management of Beijing University of physical Education as the research object, using the methods of literature, expert interview, observation and so on, combing the present situation and analyzing the characteristics. The internal control theory is used to analyze the problems and shortcomings in the aspects of risk assessment, control method, evaluation and supervision at the unit level and the business level. On this basis, the author puts forward the countermeasures and suggestions to improve the management of fixed assets of Beijing University of physical Education, in order to provide a useful reference for the improvement of the management level of fixed assets of Beijing University of physical Education. The results show that: 1. Since 2003, the total fixed assets of Beijing University of physical Education have increased rapidly, especially by seizing the key opportunities such as participating in the 2008 Beijing Olympic Games and the construction of the "211 Project", so that the scale and quality of the fixed assets have been greatly increased, and the quality of the fixed assets has been improved in 2015. China has successfully won the right to host the 2022 Winter Olympic Games. At the same time, the country has also issued a call and plan to build a number of world-class universities and disciplines. Schools should seize this historic opportunity and strive for more investment. Lay a solid material foundation for the realization of the goal of world-class physical education university. Beijing University of physical Education has paid more and more attention to the management of fixed assets, established and improved the three-level management system, achieved remarkable results in the allocation, use and disposal of various links, but analyzed from the angle of internal control theory. There are still many shortcomings and problems at the unit level and operational level, including: the management system, the mechanism is not perfect; the system is not perfect, the implementation is not strong; the management team concept is not advanced, the business ability is not strong; The use of modern scientific and technological means is not in place; the performance evaluation has not been carried out. 3. In order to realize the goal of fixed assets management in Beijing University of physical Education, while learning from the advanced experience of other colleges and universities, we must implement the Internal Control Standard of Administrative institutions (for trial implementation). To improve its management, we can start from the following aspects: strengthening the team building, improving the level of understanding and professional ability; strengthening the internal control mechanism, perfecting the management system; perfecting the rules and regulations, strengthening the supervision and implementation; strengthening the budget management; Pay attention to the scientific and technological means, perfect the asset management information system, pay attention to the resource integration, improve the efficiency of the use of valuable instruments and equipment, start the performance evaluation, open the mechanism of rewards and punishments, etc.
【學(xué)位授予單位】：北京體育大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：G647.5

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