内部控制视角下高校图书馆资源风险探究
Exploration of the Risks of University Library Resources from the Perspective of Internal Control
张永彩 1程超1
作者信息
- 1. 广州番禺职业技术学院 广东广州 510000
- 折叠
摘要
从内部控制的角度出发对图书馆资产管理、典藏文献布局和多数据库协同管理3个方面存在的风险进行分析,针对图书馆资源管理工作中存在的账实不符、排架不合理、多数据库协同不足的风险,进一步提出了建立多系统映射管理方法的建议.包括将资产管理系统与图书管理系统建立关联、制定满架后下架本类最先索书号图书并上架新索书号图书的布局策略、利用射频识别(Radio Frequency Identification,RFID)技术进行分布式盘点,通过扫描对比排序来判断架位顺序,进而得出图书馆应重视资源建设的管理,规避风险.
Abstract
From the perspective of internal control,this paper analyzes the risks existing in the asset management,collection literature layout and multi-database collaborative management of libraries.In view of the risks of the in-consistency between accounts and reality,unreasonable shelving and insufficient multi-database collaboration in the management of library resources,this paper further proposes to establish a multi-system mapping management method,including associating the asset management system with the book management system,formulating the layout strategy of removing the books with first call numbers of this category from the shelves and shelving books with new call numbers when shelves are full,and carrying out distributed inventory by radio frequency identification(RFID)technology to judge the order of shelves by scanning,comparing and sorting them,and then concludes that libraries should attach importance to the management of resource construction to avoid risks.
关键词
内部控制/图书馆/风险因素/排架/射频识别技术Key words
Internal control/Library/Risk factor/Shelve/RFID引用本文复制引用
出版年
2024
NETL
NSTL
维普
万方数据