Research on Internal Control of the University Fixed Assets

Fixed assets account for a large proportion in college total assets,which are college material foundation of the survival.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.