Study On Internal Control Evaluation Of J University

The science and education ",the human resource development " is one of the basic strategy of our country's present,continue to deepen the reform of education system in our country,under the dual role of reform and the strategic,got rapid development of our country's colleges and universities.Of course,with the rapid development of increasingly complex economic activities,fiercer competition and more and more risks.In recent years,most of the violations of law and discipline in colleges and universities have occurred in the field of economic activity.There are defects in the establishment and implementation of the existing internal control system in colleges and universities,and further optimization needs to be carried out.The establishment of an internal control evaluation system that conforms to the reality of colleges and universities provides guarantee for the implementation and continuous optimization of the internal control system of institutions of higher learning.In recent years,the government has attached more and more importance to the construction of internal control in institutions of higher learning.In 2012,the administrative institutions internal control standard(try out)"(hereinafter referred to as" new "specification")for the first time in our field of vision,the new "standard" is issued by the ministry of finance,the file purpose is to our country's administrative institution with constraints on economic activity;In 2015,the ministry of finance of our country issued the guiding opinions on comprehensively promoting the internal control construction of administrative institutions.In April 2016,the ministry of education issued the guidance on internal control of economic activities in universities directly under the ministry of education(trial).At the same time,the ministry of finance also issued "the basic administrative institutions internal control evaluation index assessment",make the administrative institutions to carry out the internal control system establishment and evaluation has been further guidance;In 2017,in order to fully and effectively promote the administrative institution in our country internal control construction,the ministry of finance issued the administrative institutions internal control report management system(try out)",this file,has a guiding significance to our country internal control report,on March 1,2017,the system will be officially implemented.According to the requirements of the documents mentioned above,this paper conducts in-depth research on the internal control evaluation mechanism of China's current colleges and universities.Adopts investigation method,this paper studied the J problems existing in the evaluation of internal control of colleges and universities,and detailed analysis on the cause of these problems,and then to J college as an example,this article through questionnaires,expert scoring method,to establish a evaluation model,in order to establish the model,the author combines the G1 method and fuzzy comprehensive evaluation method,quantitative J internal control evaluation in colleges and universities,colleges and universities to specific evaluation J internal control present situation,this is a feature of this article,other research can only qualitative analysis in colleges and universities,this article through to J the current internal control evaluation in colleges and universities,The deficiencies and problemsexisting in the current internal control system of J university were found out,and Suggestions for improvement were put forward,mainly aiming at J university.