内控视角下地方公立高校资产管理优化途径探析——以S地方公立高校为例  

The Optimization Approach of Asset Management in Local Public Universities from the Perspective of Internal Control:A Case Study of S Local Public University

作　　者：严萍[1] 陆盘忠[1] Yan Ping;Lu Panzhong(Shazhou Professional Institute of Technology,Zhangjiagang 215600,Jiangsu,China)

机构地区：[1]沙洲职业工学院,江苏张家港215600

出　　处：《沙洲职业工学院学报》2025年第1期16-20,共5页Journal of Shazhou Professional Institute of Technology

摘　　要：地方公立高校对区域经济、产业发展起到了重要的人才支撑,高校的资产管理是增强办学效果、培育优秀人才的重要基础。然而,当前部分地方高校资产管理存在使用效率不高、产权不明晰、管理队伍跟不上形势等问题。基于此,以内控理论为基础,从健全资产管理内控机制角度,提出推进资产管理与预算管理深度融合、全生命周期控制管理、制度队伍建设、强化监督约束等路径探析,旨在增强地方公立高校资产管控有效性、内控科学性。With the expansion of local public universities,they have played an important role in talent support for regional economic and industrial development,and asset management of universities is an important foundation for enhancing the effectiveness of education and cultivating outstanding talents.However,in some local universities,there are problems with low efficiency in asset management,unclear property rights,and management teams that cannot keep up with the current situation.Based on this,using the theory of internal control,and from the perspective of improving the internal control mechanism for asset management,this article proposes to explore the pathways of promoting deep integration of asset management and budget management,implementing full life cycle control management,strengthening institutional team construction,and enhancing supervision and restraint.aiming to enhance the effectiveness of asset control and the scientific nature of internal control in local public universities.

关 键 词：地方公立高校 资产管理 内部控制 全生命周期 

分 类 号：F2[经济管理—国民经济] G717[文化科学—职业技术教育学]