Research On Multi-model Decision-making Method Of Internal Control In Colleges And Universities

With the development of universities reform and innovation in the new era,Chinese universities have ushered in explosive development.Set against this background,research on relevant theories and applications of internal control in institutions of higher learning,the multi-level decision-making method of internal control in institutions of higher learning is put forward,which has important theoretical and practical significance for improving internal control in institutions of higher learning,optimizing school-running resources of institutions of higher learning and implementing the national school-running philosophy.Colleges and universities in China have gone through three stages: free development,accelerated development and transformation development.The internal control system construction of major colleges and universities has achieved remarkable results,but there are also significant differences,which also faces problems such as inconsistent high-level understanding,unprecise management process,imperfect risk prevention mechanism,imperfect supervision mechanism.The root cause comes from deep-seated factors such as internal control systems,risk prevention,supervision and evaluation,and internal control environment.Therefore,it is vital to resolve the challenges brought by the internal control problems of institutions of higher learning from a deep perspective.Studying the internal control system of colleges and universities is a complex system engineering,involving the main body of colleges and universities,the supervision department,the school-run enterprises,even the entities and individuals outside the school.Based on this,this paper uses the method of combining various subject theories,and adopts various subject principles such as system science,economics,management,game theory,statistics and cybernetics.In addition,the paper makes an in-depth study on the internal control of colleges and universities,defines the research object and category,and puts forward the research emphasis and difficulty.Combined with a variety of models and methods to conduct in-depth research on related issues,the research content involves the risk of internal control in institutions of higher learning,cost-effectiveness,regulatory model,decision evaluation on decision performance and system optimization has consolidated the Research Foundation of internal control system in colleges and universities in China from the perspective of combining theory with practice.Specifically,the paper takes in-depth research on the following issues:Firstly,the support vector machine method is used to conduct in-depth research on the internal control risk decision-making in colleges and universities.The paper regards colleges and universities as a complex and large systems.Based on the perspective of system theory,it constructs the evaluation system of internal control risks in colleges and universities and puts forward the evaluation target and index hierarchy of internal control risks,the evaluation index system is constructed.At the same time,the weight of the index system is designed and preprocessed.On this basis,the support vector machine method is used to carry out theoretical analysis and empirical evaluation on the internal control risks of colleges and universities,and the risk management situation of the internal control of sample colleges and universities is obtained which provides reference for colleges and universities in China to make decisions on internal control risk management.Secondly,the relationship matrix method is adopted to conduct in-depth research on the cost-benefit decision-making of colleges and universities in China.The costeffectiveness of internal control is an important problem faced by internal control in institutions of higher learning.Based on this,the relationship matrix method in game theory is adopted to make an empirical analysis on the cost-effectiveness decision-making of internal control in colleges and universities and analyzes the internal control efficiency and moderate internal control problems of colleges and universities from the perspective of cost-benefit.On the basis of putting forward the research hypothesis,the relationship matrix based on cost sharing and reputation value of the main body and supervision department of colleges and universities is constructed and the situation of the relationship between the main body of the University and the supervision department is also discussed.Then,the particle swarm optimization algorithm is used to conduct in-depth research on the decision-making model of internal control supervision in colleges and universities.The supervision of independent units and sub-campuses of institutions of higher learning involves the problem of path optimization,and its internal control supervision mode is based on the optimization of the patrol path of the safety supervision center.Based on this,the paper constructs a "centralized-decentralized" patrol path optimization model of internal control supervision mode in colleges and universities,introduces a particle swarm optimization algorithm,four kinds of particle swarm optimization algorithms are selected and compared,and the coding system is designed for the optimization problem of patrol path of internal control safety supervision center in colleges and universities,and the simulation solution and empirical analysis are carried out,then,the optimization path strategy that can be dynamically adjusted is put forward to meet the needs of the internal control and supervision mode of colleges and universities.Then,the AHP-FCE model is used to evaluate and study the internal control performance of colleges and universities.Internal control performance is one of the key issues of content control in colleges and universities.Based on the basic situation of the internal control system in colleges and universities,this paper puts forward the basic evaluation of internal control in colleges and universities,this paper defines the objects,problems and evaluation principles of content control in institutions of higher learning,and puts forward the thinking framework,target principles and index system of internal control performance evaluation in institutions of higher learning.On this basis,the AHPFCE algorithm principle is introduced,the AHP-FCE evaluation model is constructed,and the AHP-FCE model is adopted to make an empirical evaluation on the internal control performance of case colleges and universities which provides a reference for institutions of higher learning to improve internal control performance.Finally,system theory is used as a tool to deeply study the optimization decisionmaking problem of internal control systems in colleges and universities.Based on the operation system of the internal control system of colleges and universities,this paper puts forward the diagnosis method of the problems of the internal control system of colleges and universities,and makes diagnosis and analysis on various problems of colleges and universities.On this basis,this paper puts forward the principles and objectives of optimizing the internal control system of colleges and universities,draws lessons from the theoretical evolution and practical development of the internal control system of colleges and universities at home and abroad,and from the perspective of combining theory with practice,and puts forward the optimization scheme of the internal control system of colleges and universities from the two levels of unit and business,so as to consolidate the Research Foundation of the internal control system of colleges and universities in our country,which provides an optimization strategy for solving the deep internal control problems of colleges and universities in China.