基于国有资产管理视角的高校内部控制体系研究与探讨  

Study on the Internal Control Mechanism of Universities from the Perspective of State-owned Assets Management

作　　者：陈文倩 张伟光 颜忠诚 Chen Wenqian;Zhang Weiguang;Yan Zhongcheng(Management Office of State-owned Assets,Capital Normal University,Beijing,100048,China)

机构地区：[1]首都师范大学国有资产管理处,北京100048

出　　处：《中国现代教育装备》2020年第15期41-44,共4页China Modern Educational Equipment

基　　金：北京市高等教育学会技术物资研究分会2020年学术研究重点课题《高校政府采购合同模板标准化研究》(编号:JSWZ202004)。

摘　　要：高等学校国有资产是学校进行人才培养、开展教学科研活动的必备条件。国有资产的管理水平和使用效率是衡量高校综合实力的指标之一。高校国有资产管理内部控制体系的建立和健全,不但可以保障高校资产安全,提高资产使用效率,还可以提升高校整体的竞争力。The state-owned assets are the necessary conditions for universities to carry out personnel training,teaching and scientific research activities.Its use efficiency and management level is one of the indicators to measure the comprehensive strength of universities.To establish and improve the internal control system of state-owned assets management in universities can not only ensure the safety of assets,improve the efficiency of assets use,but also enhance the overall competitiveness of universities.

关 键 词：高校国有资产管理 内部控制体系 资产管理效益 

分 类 号：G647.5[文化科学—高等教育学]