【摘要】：固定資產(chǎn)是高校開(kāi)展教學(xué)、科研活動(dòng)的物質(zhì)基礎(chǔ)和保障。隨著高等教育體制改革的發(fā)展和高校辦學(xué)自主權(quán)的提升，，高校固定資產(chǎn)的規(guī)模日益擴(kuò)大，在資產(chǎn)總額中占有極大的比重。但是，目前高校固定資產(chǎn)內(nèi)部控制較弱，固定資產(chǎn)管理制度建設(shè)滯后，資產(chǎn)管理工作水平較低。健全的固定資產(chǎn)內(nèi)部控制對(duì)加強(qiáng)固定資產(chǎn)管理，保證高校固定資產(chǎn)安全完整，確保高校良好運(yùn)轉(zhuǎn)具有重要的意義。 本文以HN大學(xué)固定資產(chǎn)為研究對(duì)象，首先，考察HN大學(xué)的固定資產(chǎn)內(nèi)部控制的狀況；其次綜合考慮COSO內(nèi)部控制框架、《企業(yè)內(nèi)部控制基本規(guī)范》、《企業(yè)內(nèi)部控制配套指引》和《行政事業(yè)單位內(nèi)部控制(征求意見(jiàn)稿)》的相關(guān)內(nèi)容，分析HN大學(xué)固定資產(chǎn)內(nèi)部控制建設(shè)與實(shí)施過(guò)程中在控制環(huán)境、風(fēng)險(xiǎn)評(píng)估、控制活動(dòng)、信息與溝通、監(jiān)督方面存在的問(wèn)題；最后針對(duì)HN大學(xué)固定資產(chǎn)內(nèi)部控制存在的問(wèn)題，提出完善固定資產(chǎn)內(nèi)部控制環(huán)境、加強(qiáng)固定資產(chǎn)風(fēng)險(xiǎn)管理、規(guī)范內(nèi)部控制活動(dòng)、實(shí)施固定資產(chǎn)信息化管理以及完善固定資產(chǎn)內(nèi)部控制監(jiān)督機(jī)制的改進(jìn)措施。本研究對(duì)建立并完善HN大學(xué)固定資產(chǎn)內(nèi)部控制制度，全面規(guī)范并加強(qiáng)固定資產(chǎn)的管理，擴(kuò)大辦學(xué)規(guī)模，提高辦學(xué)質(zhì)量，確保HN大學(xué)可持續(xù)發(fā)展具有重要意義。同時(shí)希望本文提出的完善對(duì)策，能為其他高校加強(qiáng)固定資產(chǎn)內(nèi)部控制提供借鑒和參考，為進(jìn)一步完善高校內(nèi)部控制做出貢獻(xiàn)。
[Abstract]:Fixed assets are the material basis and guarantee for colleges and universities to carry out teaching and scientific research activities. With the development of the reform of higher education system and the promotion of the autonomy of running a school, the scale of fixed assets in colleges and universities is expanding day by day, which occupies a great proportion of the total assets. However, the internal control of fixed assets in colleges and universities is weak, the construction of fixed assets management system lags behind, and the level of asset management is low. Sound internal control of fixed assets is of great significance in strengthening the management of fixed assets, ensuring the safety and integrity of fixed assets in colleges and universities, and ensuring the good operation of colleges and universities. This paper takes the fixed assets of HN University as the research object. Firstly, it studies the internal control of fixed assets in the University of HN. Secondly, the relevant contents of COSO internal control framework, basic norms of enterprise internal control, supporting guidelines of enterprise internal control and internal control of administrative institutions (soliciting opinions) are considered synthetically. This paper analyzes the problems existing in the construction and implementation of internal control of fixed assets in HN University in the aspects of control environment, risk assessment, control activities, information and communication, and supervision. Finally, the problems existing in the internal control of fixed assets in HN University are analyzed. The improvement measures of perfecting the internal control environment of fixed assets, strengthening the risk management of fixed assets, standardizing the activities of internal control, implementing the information management of fixed assets and perfecting the supervision mechanism of internal control of fixed assets are put forward. This study is of great significance to establish and perfect the internal control system of fixed assets of HN University, to standardize and strengthen the management of fixed assets, to expand the scale of running a school, to improve the quality of running a school, and to ensure the sustainable development of HN University. At the same time, it is hoped that the countermeasures proposed in this paper can provide reference and reference for other universities to strengthen the internal control of fixed assets, and contribute to the further improvement of the internal control of colleges and universities.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：G647.5

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