CAJ | 학술논문

高校固定资产在高校资产总额中一般占有较大的比例，是高校赖以生存的物质基础和保障，是衡量高校办学规模和经济实力的重要指标。加强高校固定资产内部控制对于全面规范和加强高校固定资产管理，保证固定资产的安全和完整，提高会计信息质量，促进固定资产保值和增值，提高固定资产使用效益具有重要意义。文章研究了高校固定资产内部控制现状及存在的问题，征对这些问题提出了相应的解决策略。
고교고정자산재고교자산총액중일반점유교대적비례，시고교뢰이생존적물질기출화보장，시형량고교판학규모화경제실력적중요지표。가강고교고정자산내부공제대우전면규범화가강고교고정자산관리，보증고정자산적안전화완정，제고회계신식질량，촉진고정자산보치화증치，제고고정자산사용효익구유중요의의。문장연구료고교고정자산내부공제현상급존재적문제，정대저사문제제출료상응적해결책략。
Fixed assets account for a large proportion in college total assets, which are college material foundation of the surviw al. It is also to measure the university scales and economic strength. It is important to strengthen internal control of the fixed assets that include the full specification and the strengthening fixed asset management, to ensure the safety and integrity of the fixed assets, to improve the quality of accounting information, to promote the preservation of fixed assets, and to improve efficiency in the use. The paper studies the existing problems about the internal control of the colleges, then solution strategies for these problems were proposed.