高校内部控制活动与内部监督是单位内部控制中的两大要素。(一)控制活动一是资产管理方面的内控问题主要包括:资产购置不符合购置标准或未纳入预算、购置程序不合规、保管中存在资产损失现象等。笔者建议,高校资产管理部门应与财会部门、资产使用部门定期对账,至少每年核对一次,包括资产台账与财务账相核对、资产总账和明细账相核对,对发现的问题应当及时查明原因,落实责任。同时,高校应制定固 The internal control activities and internal supervision in colleges and universities are two major elements in the internal control of the unit. (I) Control activities First, the internal control problems in asset management mainly include: the purchase of assets fails to meet the purchase criteria or is not included in the budget, the purchase procedure is not compliant, and there is asset loss in custody. The author suggests that the university’s asset management department should reconcile with the accounting department and the asset-using department on a regular basis and check at least once a year, including the checking of the asset ledger and the financial account, the checking of the asset ledger and the subsidiary ledger, and the discovered problems should be promptly identified Reason, implement the responsibility. At the same time, colleges and universities should develop solid