高校实验室资产管理内部控制环境优化

摘要

With the development of market economy,the economic activity has progressively increased in departments of colleges and universities,and profound changes have taken place in the management mode,but internal control environment in laboratory asset management is generally poor,and the design and standard are not distinct enough.This article analyses the problems in laboratory asset management of Chinese colleges and universities.Aiming at the present situation of internal control environment in laboratory asset management of Chinese colleges and universities,this article also discusses the internal control environment in laboratories of Chinese colleges and universities from the aspects of the business governance and the optimization of environment.%高校内各部门经济活动随着市场经济的发展日益增多，管理模式也发生了深刻的变化，实验室资产管理内部控制环境普遍较差，内部控制的设计和标准不够清晰。该文分析了我国高校实验室资产管理存在的问题，针对我国高校实验室资产管理内部控制现状，从业务治理与环境优化层面对我国高校实验室的内部控制进行了研究。