Asset Management Early Warning Analysis in Higher Education Institutions from an Audit Perspective

Abstract

The prevention of asset management risks has always been the focus of overall asset management in higher education institutions. By combining with the newly formulated Administrative Regulations on the Management of Administrative Public Assets by the State Council, relying on the key audit areas in recent years, and referring to the successful experiences of audit issue rectification in sister colleges and universities, this study focuses on asset allocation, utilization, disposal, and benefits. It takes problem-solving and risk avoidance as the orientation, conducts risk assessment and response analysis, and comprehensively promotes the integration of management in four aspects: establishing sound systems, supervision mechanisms, improving efficiency, and accountability. It establishes an integrated asset management system of "management" "supervision" "benefits", thus providing application value for optimizing the management of state-owned assets and enhancing risk prevention capabilities.