COSO内部控制新框架对我国高校国有资产管理的启示

摘要

In recent years, with the increasing investment national finance giving to higher education, the scale of the state-owned assets in colleges and universities expands rapidly. In order to realize reasonable allocation of state-owned assets, efficient use and the goals of protecting the state-owned assets safe and complete in colleges and universities, we must standard management model of state-owned assets through reform and innovation in colleges and universities. This paper combining with the current common problems in the management of state-owned assets in colleges and universities in our country, on the basis of new COSO internal control framework, puts forward several suggestions of setting up the internal control framework of state-owned assets in colleges and universities.%近年来国家财政对高等教育投入不断增加，高校国有资产规模迅速扩张。要实现高校国有资产配置合理、高效使用以及保护国有资产安全完整的目标，就必须通过改革和创新来规范高校国有资产管理模式。本文结合当前我国高校国有资产管理中普遍存在的问题，以COSO内部控制新框架为理论依据，提出了建立高校国有资产内部控制框架的若干建议。