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固定资产是高校事业发展的基础。若对其管理不善,很容易引起国有资产流失和资产使用效率低下。本文以风险为基础设计固定资产的内部控制,并通过对内部控制的再监督,从而降低控制风险和提高资产管理的效率。
Fixed assets are the foundation for the development of university career. Mismanagement can easily lead to the loss of state assets and the inefficient use of assets. This paper designs the internal control of fixed assets based on risk and reinspects the internal control so as to reduce the risk of control and improve the efficiency of asset management.