高校固定资产内部控制研究  

Research on Internal Control of the University Fixed Assets

作　　者：李芳[1] 肖文广[1] 谢玉龙[1] 

机构地区：[1]衡阳师范学院财务处,湖南衡阳421008

出　　处：《衡阳师范学院学报》2013年第3期155-157,共3页Journal of Hengyang Normal University

基　　金：湖南省教育厅项目(12C0550);衡阳市社会科学基金项目(2012D45)

摘　　要：高校固定资产在高校资产总额中一般占有较大的比例,是高校赖以生存的物质基础和保障,是衡量高校办学规模和经济实力的重要指标。加强高校固定资产内部控制对于全面规范和加强高校固定资产管理,保证固定资产的安全和完整,提高会计信息质量,促进固定资产保值和增值,提高固定资产使用效益具有重要意义。文章研究了高校固定资产内部控制现状及存在的问题,征对这些问题提出了相应的解决策略。Fixed assets account for a large proportion in college total assets, which are college material foundation of the surviw al. It is also to measure the university scales and economic strength. It is important to strengthen internal control of the fixed assets that include the full specification and the strengthening fixed asset management, to ensure the safety and integrity of the fixed assets, to improve the quality of accounting information, to promote the preservation of fixed assets, and to improve efficiency in the use. The paper studies the existing problems about the internal control of the colleges, then solution strategies for these problems were proposed.

关 键 词：高校固定资产 内部控制 

分 类 号：F232[经济管理—会计学]