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高校资产是各个学校开展教育教学和科研活动的重要物质保障。随着我国高等教育体制改革的不断深入,高校资产规模和数量不断扩大。但从我国高校资产管理的现实情况分析,其内部管理控制环节相对薄弱,制度相对落后,造成资产浪费和流失较为严重。因此,积极开展高校资产内部管控的研究与分析,努力构建高校资产管理的内部环境,加强内部监督与控制,对高校资产管理有着重要的意义。
College assets are the important material guarantee for carrying out education, teaching and research activities in all schools. With the deepening of the system reform of higher education in our country, the scale and quantity of assets in colleges and universities have been constantly expanding. However, from the analysis of the reality of college asset management in our country, the internal management and control links are relatively weak and the system is relatively backward, resulting in a serious waste of assets and loss. Therefore, actively carry out the research and analysis of the internal control of assets in colleges and universities, and strive to build the internal environment of assets management in colleges and universities, strengthen internal supervision and control, which is of great significance to the management of assets in colleges and universities.