略论高校资产管理内部控制的原则与措施  

Discussions on the Principles and Measures of the Internal Control of the Assets Management in Colleges and Universities

作　　者：许荣芹 房建国[2] 

机构地区：[1]闽江学院资产管理处,福建福州350108 [2]闽江学院历史学系,福建福州350108

出　　处：《长沙大学学报》2016年第4期49-51,共3页Journal of Changsha University

摘　　要：高等院校在最大程度上"去行政化"之后,"校务自主"与"财务经营自主"成了高校的两项责任和义务。高校将成为自行担负包括财务责任在内的校务责任的经营实体。因此,所有高校在不远的将来,都要面临独立承担管理资产的责任压力。而内部控制理论可以作为高校建立健全资产管理机制的重要依据。高校应当在信息化、系统化和标准化等原则的指导下,形成有效的高校资产管理内部控制制度,并且从评估机制、权责分立以及队伍建设等角度出发,不断对这一制度进行调整和完善,以达到实现高校资产使用率最大化的最终目标。After de - administration of colleges and universities, ＂school autonomy＂ and ＂the financial nmnagement autonomy＂ will be- come two responsibilities and obligations of colleges and universities. Asset management, therefore, win become a new subject of colle- ges and universities, and the internal control theory in colleges and universities to establish a sound asset management mechanism is the important basis. Colleges and universities should be in the guidance of the principles of informatization, systemmatization and standard- ization, form effective asset management of internal control system, and make efforts from the assessment mechanism, separation of re- sponsibilities and team construction, etc, to adjust and perfect the system continuously, in order to achieve the ultimate goal of maximi- zing the asset utilization.

关 键 词：高校 资产管理 内部控制 

分 类 号：G647[文化科学—高等教育学]