Research On The Internal Control Of The Capital Construction Project In A College

With the rapid development of Chinese economy and the expansion of the colleges and universities,more and more people have the chance to receive higher education.Due to the higher education cost sharing mechanism,the source of funds is becoming more and more diversified,it gives the university independent space,but also makes the universities' internal control become more and more complex.In recent years,because of the loophole of university internal control and the spread of bad ideas,the cases of corruption phenomenon in universities is rather frequent.To get better development,universities should enhance the effectiveness of internal control.As the material basis for ensuring the teaching and scientific research work,the basic construction is one of the indexes to evaluate the level of teaching work in universities.Universities' enrollment has promoted the construction and expansion of campus,a substantial increase in the facilities,so improving the internal control of construction projects is of vital importance.This paper is divided into five parts to discuss the basic construction of the internal control problems,the arrangements are as follows:The first part briefly introduces research purpose,research background and research significance of the universities internal control basic construction.It reviewed the research and evaluation of college basic construction of internal control and risk management of basic construction research,internal control system construction project construction project,finally introduces the research ideas and research methods of the basic construction project in A College.The second part is an overview of the basic theory construction project internal control in universities,this paper mainly introduces the characteristics and methods of internal control concepts.The third part is the case analysis,it introduces the basic situation of the construction project internal control in A college,including the school running conditions and hardware facilities,the school funding sources.The author introduces the present situation of the basic school construction project internal control from five aspects,they are control environment,risk assessment,control activities,information and communication,monitoring,and starting from the five elements of internal control,analyzes the existing internal control problems of basic construction project.The fourth part puts forward a series of solutions to the problems in the internal control of A college.The fifth part is the conclusion of the study and the loophole of the research,the author also prospects the development of universities' internal control of construction projects in China.The paper analyzes and studies the specific project.The author puts forward the corresponding methods to solve problems from the five elements of internal control to provide effective suggestions for the basic construction project of A College.We hope that the conclusions of this paper can provide specific and feasible suggestions for the internal control and management of the basic projects in other universities of China.