基于内部控制的高校固定资产流失风险防范研究  

Risk Prevention of loss of Fixed Assets in Colleges and Universities Based on Internal Control

作　　者：宋金杰 李荣霞 刘国峰[2] SONG Jinjie;LI Rongxia;LIU Guofeng

机构地区：[1]河北农业大学财务处 [2]河北农业大学商学院,河北保定071000

出　　处：《商业经济》2019年第9期99-101,共3页Business & Economy

基　　金：河北农业大学：基于翻转课堂教学模式的SPOC课程建设项目阶段性研究成果

摘　　要：随着高校固定资产规模的不断增加,面临的资产流失风险也越来越严重,固定资产管理责任落实不到位,固定资产配置、采购、使用和报废以及固定资产会计核算过程中均存在流失的风险。要想更好地规避高校固定资产流失的风险,首先应该识别隐藏于资产管理活动中的固定资产流失风险;其次分别从单位和业务层面分析高校固定资产流失风险出现的原因;最后利用互联网技术的管理优势,对现有固定资产进行统筹规划,实现良性运行和发展。With the increasing scale of fixed assets in colleges and universities,the risk of loss of assets is becoming more and more serious.The responsibility of management of fixed assets is not in place.There are risks of loss in the process of allocation,purchase,use and abandonment of fixed assets and accounting of fixed assets.In order to avoid the risk of loss of fixed assets in colleges and universities,we should first identify the risk of loss of fixed assets hidden in asset management activities;secondly,we should analyze the causes of loss of fixed assets in colleges and universities from both the college and the business levels;finally,we should make use of the management advantages of Internet technology to carry out overall planning on the existing fixed assets for achieving sound operation and development.

关 键 词：高校 固定资产流失 风险防范 内部控制 

分 类 号：G647[文化科学—高等教育学]