Fixed assets are the basic guarantee for the development of teaching and research activities in universities. In recent years, with the continuous increase of investment in higher education, the number of fixed assets and management risks have also increased. In this situation, it is particularly important to do a good job in internal control of fixed assets. Based on this, this paper first introduces the basic content of internal control of fixed assets in universities, then analyzes the problems existing in the internal control of fixed assets in universities from the perspective of the entire life cycle, and finally proposes improvement measures from the stages of project initiation and procurement, acceptance and registration, daily use, inventory, and asset disposal based on the perspective of the entire life cycle.

Huijie Wang. Analysis of Internal Control of Fixed Assets in Universities from the Perspective of the Whole Life Cycle. Academic Journal of Humanities & Social Sciences (2024) Vol. 7, Issue 12: 73-78. https://doi.org/10.25236/AJHSS.2024.071212.

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