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固定资产是科研事业单位资产的重要组成部分,是提升科研实力、增强市场竞争力,加强科研创收能力,促进科技成果转化的重要物质基础。对科研事业单位固定资产进行科学有效的内部控制,有利于节约科研事业单位的运营成本,提高经济效益;有利于提高资产的运行效率,实现国有资产的保值增值;有利于固定资产的合理流动,优化配置结构,防止国有资产流失。本文在充分阐述科研事业单位固定资产内部控制的目标、原则的基础上,就当前固定资产管理中存在的主要问题以及如何加强内部控制展开论述。当前固定资产管理的主要问题有:购置缺乏系统管理与规范;固定资产日常管理相对薄弱;固定资产处置不规范;内部监督机制不完善。针对上述问题,本文提出如下内部控制措施:固定资产的职务分离与授权批准控制;固定资产采购的内部控制;固定资产的使用与日常维护控制;固定资产的盘点清查与处置控制;搭建科研事业单位科技条件平台;加大科研事业单位内部监督力度。本文可以为科研事业单位固定资产管理提供借鉴。
As an important part of the assets of scientific research institutes, fixed assets are an important material basis for enhancing scientific research strength, enhancing market competitiveness, strengthening scientific research income-generating capacity and promoting the transformation of scientific and technological achievements. The scientific and effective internal control over the fixed assets of scientific research institutions helps to save the operating costs of scientific research institutions and improve economic efficiency; is conducive to improving the operational efficiency of assets and realizing the preservation and appreciation of state-owned assets; is conducive to the rational flow of fixed assets, Optimize the allocation of structures to prevent the loss of state-owned assets. Based on the full exposition of the goals and principles of internal control of fixed assets in scientific research institutes, this article discusses the main problems in the current management of fixed assets and how to strengthen the internal control. The current main problems of fixed assets management are: the lack of systematic management and norms for purchase; the relatively weak daily management of fixed assets; the non-standardization of fixed assets; the inadequate internal supervision mechanism. In view of the above problems, this paper puts forward the following internal control measures: separation of duties and authorization approval control of fixed assets; internal control of fixed asset procurement; use and maintenance of fixed assets control; inventory inventory and disposal control of fixed assets; establishment of scientific research institutions Science and technology platform; increase scientific research institutions internal supervision. This article can provide reference for the management of fixed assets in scientific research institutions.