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MBA论文_ZY医药高等专科学校固定资产内部控制优化研究

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文本描述
重庆理工大学
学位论文原创性声明
本人郑重声明:所呈交的学位论文是本人在导师的指导下,独立进行研究所取
得的成果。除文中特别加以标注引用的内容外,本论文不包含任何其他个人或集
体已经发表或撰写的成果、作品。对本文的研究做出重要贡献的集体和个人,均
已在文中以明确方式标明。
本人承担本声明的法律后果。
作者签名:
日期:2022年 5月 28日
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作者签名:
日期:2022年 5月 28日
日期:2022年 5月 28日
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摘要
摘要
当前,我国经济社会已进入高质量发展阶段,高等院校作为培养输送高质量发展
人才的主要阵地,这为高等院校如何培养适应高质量发展需求的紧缺型、复合型、实
用型人才提出了新思考新挑战。近年来,随着教育强国战略的深入推进,国家财政对
高等院校的投入力度呈现递增趋势,特别是2022年新国发2号文件出台后,对西部
地区的高等院校综合投入力度之大前所未有,伴随着新一轮“放管服”的推进,越来
越多的人力、财力通过各种渠道聚集到高校,高校在办学方面取得更多的自主权,客
观来说这为推动高等院校高质量发展和提升人才培养质量创造了良好的政策环境和
外部环境。高校的固定资产是高等院校教学发展的基础性条件,其既是衡量高校办学
规模的显性标准,又是推进教育发展水平的物资条件基础。国家财政向高校倾斜,使
得高校的固定资产大幅增加,但同时对于如何管理好日益增加的固定资产则成为高校
当前必须要解决的难题。因此,高校应持续不断完善固定资产内部控制制度,将固定
资产产生的风险降到最低,从而实现高校内部各项活动顺利实施。
本文通过文献研究、案例分析、归纳分析等研究方法的运用,以ZY医药高等专
科学校固定资产为研究对象,从内部控制五要素角度出发,分析其固定资产内部控制
运行情况,找出运行过程中的不足之处,并提出促进其优化的方案。论文共有七个部
分:第一部分为绪论,首先阐述了论文的研究背景和意义,其次对国内外有关固定资
产内部控制文献进行综述,最后介绍了论文的研究内容、方法与思路及论文研究的创
新点;第二部分的内容是高校固定资产内部控制概述,包括内部控制理论、资产全生
命周期管理理论、高校固定资产内部控制相关理论;第三部分阐述了ZY医药高等专
科学校固定资产内部控制现状,分析了学校当前固定资产内部控制的实际概况;第四
部分对ZY医药高等专科学校固定资产内部控制进行问题分析,综合运用内部控制五
要素,分析固定资产内部控制运行过程中存在的不足,并分析其成因;第五部分是本
文的重点,根据固定资产内部控制优化原则与思路,从内部控制五要素出发,针对查
找出的问题提出对应的解决措施,最终完成固定资产全生命周期内部控制优化设计方
案;第六部分为了确保优化方案得以实施,提出了四点加强固定资产内部控制优化方
案的保障措施;第七部分为论文研究结论,总结本文研究成果的同时提出论文研究局
限。
通过本文研究,本文设计的固定资产内部控制优化方案符合ZY医药高等专科学
校固定资产管理工作实际情况,有助于提升ZY医药高等专科学校固定资产管理水平,
对其他高等院校及国有企事业单位的固定资产内部控制优化具有较好的参考价值。
关键词:内部控制;固定资产;专科学校;优化方案
I

重庆理工大学硕士学位论文
Abstract
At present, my country's economy and society have entered a stage of high-quality
development. Colleges and universities are the main positions for cultivating and
transporting talents for high-quality development. This is how colleges and universities can
cultivate talents that are in short supply, compound and practical to meet the needs of
high-quality development. New thinking and new challenges. In recent years, with the
in-depth advancement of the strategy of strengthening the country through education, the
national financial investment in higher education institutions has shown an increasing trend,
especially after the issuance of the new document No. 2 issued by the State Council in
2022, the comprehensive investment in higher education institutions in the western region
has been huge. Unprecedented, with the promotion of a new round of "delegating power,
delegating power and serving", more and more human and financial resources have
gathered in colleges and universities through various channels, and colleges and
universities have gained more autonomy in running schools. The high-quality development
of the school and the improvement of the quality of personnel training have created a good
policy environment and external environment. The fixed assets of colleges and universities
are the basic conditions for the development of teaching in colleges and universities. They
are not only the explicit standard for measuring the scale of colleges and universities, but
also the material basis for promoting the level of educational development. The state's
financial tilt towards colleges and universities has greatly increased the fixed assets of
colleges and universities, but at the same time, how to manage the increasing fixed assets
has become a difficult problem that colleges and universities must solve at present.
Therefore, it is necessary to constantly establish, perfect and optimize the internal control
system of fixed assets management in colleges and universities, effectively prevent the
internal risks of fixed assets in colleges and universities, and ensure the smooth
development of various teaching management activities.
In this paper, through literature research, case analysis, inductive analysis and so on
the use of research methods, the ZY medical college fixed assets as the research object,
from the Angle of the five elements of internal control, analyzes the running status of the
internal control of fixed assets, find out the deficiency in the process of operation, and
promote the optimization of the scheme is put forward. The paper consists of seven parts:
The first part is the introduction, first expounds the research background and significance
of the paper, then reviews the domestic and foreign literature on internal control of fixed
assets, and finally introduces the research content, methods and ideas of the paper and the
innovation of the paper research; The second part is an overview of internal control of
fixed assets in colleges and universities, including internal control theory, asset life cycle
management theory, internal control of fixed assets in colleges and universities. The third
part describes the current situation of internal control of fixed assets in ZY Medical college
and analyzes the actual situation of internal control of fixed assets in ZY medical college.
The fourth part analyzes the problems of ZY medical college fixed assets internal control,
comprehensively applies the five elements of internal control, analyzes the deficiencies
existing in the operation process of fixed assets internal control, and analyzes its causes;
The fifth part is the focus of this paper. According to the optimization principles and ideas
of internal control of fixed assets, starting from the five elements of internal control,
corresponding solutions are proposed for the problems found, and finally the optimization
design scheme of internal control of the whole life cycle of fixed assets is completed. In
order to ensure the implementation of the optimization scheme, the sixth part puts forward
II
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