高校国有资产管理的三个维度与内部控制  

The three dimensions and internal control of state-owned asset management in universities

作　　者：李季平 Li Jiping(Nanjing Polytechnic Institute,Nanjing,Jiangsu,210048)

机构地区：[1]南京科技职业学院,江苏南京210048

出　　处：《市场周刊》2024年第34期17-20,共4页Market Weekly

基　　金：江苏高校哲学社会科学研究一般项目“基于绩效评价视角的高校国有资产管理内控体系研究”(项目批准号:2023SJYB0725,主持人:李季平)。

摘　　要：高校办学离不开必要的“人财物”等基本要素。在习惯过“紧日子”要求背景下,高校加强国有资产管理及其内部控制则显得尤为重要。文章围绕人员、财务及物的三个维度,聚焦资产形成入口关、资产保管使用关及资产处置出口关三个阶段,客观分析了破解重复配置与闲置浪费并存、违规使用与随意处置以及新型建管模式不规范等突出问题的内控举措,探索构建高校国有资产全生命周期管理内部控制体系。The operation of universities cannot be separated from necessary basic elements such as people,property,etc.In the context of the demand for lead a thrifty life,it is particularly important for universities to strengthen the management of state-owned assets and their internal controls.The article focuses on the three dimensions of personnel,finance,and materials,focusing on the three stages of asset for⁃mation entrance,asset custody and use,and asset disposal exit.It objectively analyzes the internal control measures to solve prominent prob⁃lems such as the coexistence of duplicate allocation and idle waste,illegal use and arbitrary disposal,and non-standard new construction and management models,and explores the construction of an internal control system for the full life cycle management of state-owned assets in universities.

关 键 词：高校国有资产 三维三段 全生命周期 内控建设 

分 类 号：G647.5[文化科学—高等教育学] F123.7[文化科学—教育学]