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<article xsi:noNamespaceSchemaLocation="http://jats.nlm.nih.gov/publishing/1.1/xsd/JATS-journalpublishing1-mathml3.xsd" dtd-version="1.1" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><front><journal-meta><journal-id journal-id-type="publisher-id">PBES</journal-id><journal-title-group><journal-title>Proceedings of Business and Economic Studies</journal-title></journal-title-group><issn>2209-2641</issn><eissn>2209-265X</eissn><publisher><publisher-name>Bio-Byword Scientific Publishing Pty. Ltd.</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.26689/pbes.v7i4.8061</article-id><article-categories><subj-group subj-group-type="heading"><subject>Article</subject></subj-group></article-categories><title>A Study on the Internal Control and Countermeasures of Fixed Assets in Private Universities: A Case Study of N College</title><url>https://artdesignp.com/journal/PBES/7/4/10.26689/pbes.v7i4.8061</url><author>MaGuirong,MaLili</author><pub-date pub-type="publication-year"><year>2024</year></pub-date><volume>7</volume><issue>4</issue><history><date date-type="pub"><published-time>2024-08-26</published-time></date></history><abstract>Fixed assets in universities occupy an important position in university management due to their wide coverage and large amount of money. Due to insufficient funding supply, private universities mainly focus on the allocation and utilization of fixed assets, which reflects the overall characteristics of cautious allocation, maximum utilization, and delayed elimination in the actual management of fixed assets. 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