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论文编号：	4394
作者编号：	2220100478
上传时间：	2012/6/7 22:43:30
中文题目：	基于内部控制的高职院校固定资产管理研究
英文题目：	Research on the management of fixed assets in Higher Vocational Colleges based on internal control
指导老师：	李姝
中文关键字：	高职院校;固定资产;固定资产管理;内部控制
英文关键字：	Higher Vocational College ;Fixed assets ;Fixed assets management;Internal control
中文摘要：	高等教育肩负着培养21世纪社会发展需要的高层次专门人才和拔尖创新人才、促进国家科技进步、加强国家高新技术成果转化和产业发展的重大使命和责任，在我国社会经济发展中有着举足轻重的地位。高等职业教育是一种新型的高等教育，是高等教育的重要组成部分。经过长期发展和积累，高职院校已经形成相当可观的固定资产，这些资产是高职院校从事教学、科研等各项工作的物质基础。固定资产的管理不完善严重影响学院的长期发展，其固定资产管理问题应引起高度重视。 本文介绍了论文的研究背景及选题意义，强调了高职院校资产管理的重要性，阐述了产权理论、委托代理理论、内部控制理论，明确高职院校固定资产的分类，管理的内容及目标，通过分析A学院资产管理状况，提出资产在购入、管理和使用、报废三个环节存在的重复购置、闲置浪费，使用率低下等管理不完善的问题。针对提出的问题，从内部控制五要素的角度进行分析，并提出相应的解决措施，包括完善内部控制环境，建立完善管理体系及加强队伍建设；有效识别管理风险；完善固定资产各管理环节的制度、流程、财务核算等；加强信息沟通，包括内部固定资产使用及管理的信息沟通，外部与其他院校及企业的信息沟通；加强内部审计及内部控制的评价管理。本文重点在于从内部控制的五要素方面分析问题解决问题。
英文摘要：	Higher education is to train the twenty-first Century social development needs of high level professionals and innovative talents, promoting national scientific and technological progress, strengthen the national high-tech achievements into industrial development and the major mission and responsibility, in China's social and economic development play a decisive role in a position. The higher occupation education is a new type of higher education, is an important part of higher education. Through years of development and accumulation, higher vocational colleges have formed a considerable fixed assets, these assets is the quality colleges and universities engaged in teaching, scientific research and other work on the basis of the material. Fixed asset management is not perfect seriously affect the school 's long-term development, the problem of fixed assets management should cause height to take seriously. This paper introduces the study background and significance of topics, emphasizing the importance of assets management in higher vocational colleges, expounds the theory of property rights, the principal-agent theory, the theory of internal control, a clear classification of fixed assets in higher vocational colleges, management content and target, through the analysis of A college assets management situation, put forward asset in the purchase, management and use, scrapped three links in the repeated purchase, idle waste, low utilization management problems. In response to questions, from the five elements of the internal control are analyzed, and some measures were put forward, including the perfection of the internal control environment, establish and perfect management system and strengthen team construction; effective identification of risk management; improve the fixed assets management link in the system, process, such as business accounting of finance affairs; to strengthen the information communication, including internal fixation asset management and information communication, external and other colleges and universities and the enterprises information communication; to strengthen the internal audit and the internal control evaluation management. This paper focuses on the internal control from five aspects to analyze and solve problems.
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