ERM框架下高职院校固定资产管理探析  

Fixed Assets Management in Higher Vocational Colleges under the Framework of ERM

作　　者：王文中[1] 

机构地区：[1]盐城纺织职业技术学院,江苏盐城224001

出　　处：《职业时空》2013年第3期131-132,共2页Career Horizon

摘　　要：基于内部控制的风险管理理论,分析了高校这一特殊的非盈利性组织群体的固定资产管理与有效使用问题。对于完善目前的高校固定资产管理现状给出了自己的建议,以期对提高资产使用效率进而提升高校办学水平有一定借鉴作用。In this paper, research on the internal control based on risk management theory, Analyses management and effective use of fixed assets in the special nonprofit colleges. According to many years of working experience, The author thinks from internal audit entry will be able to solve the problem. Gives his suggestions to improve the current fixed assets management status, and then improve asset use efficiency and the level of running a college.

关 键 词：ERM 内部审计 固定资产管理 高校教育 

分 类 号：F273.4[经济管理—企业管理]