【摘要】 随着高等教育体制改革的深入，全力推进“双一流”建设、“四新”建设，国家和地方财政对地方高校的投入不断加大，各类资产不断增加，资产有效管理的难度进一步加大。系统分析了地方高校资产的构成及其特征，阐释了资产管理内部控制的基本内涵，结合资产管理工作实际深刻分析了地方高校资产管理内部控制存在的问题，并提出了加强地方高校资产管理内部控制的建议。通过转变管理理念、加强预算管理、建立信息系统、优化内控环境等措施提高资产配置水平，提升资产使用效益，促进地方高校可持续发展。更多还原

【Abstract】 With the deepening of the reform of the higher education system and the promotion of the construction of double first-class, new engineering, new agricultural and new liberal arts, the national and local finance has continuously increased the investment in local colleges and universities, the formation of various assets has been increasing, and the difficulty of effective asset management has further increased.This paper systematically analyzes the composition and characteristics of the assets of local colleges and universities, explains the basic connotation of the internal control of asset management, deeply analyzes the problems existing in the internal control of asset management of local colleges and universities in combination with the actual situation of asset management, and puts forward some suggestions to strengthen the internal control of asset management of local colleges and universities. Through changing management ideas, strengthening budget management, establishing information system, optimizing the internal control environment and other measures to improve the level of asset allocation, the efficiency of asset use is improved, and the sustainable development of local colleges and universities is promoted.更多还原