The Problems And Countermeasures Of Internal Control On Monetary Capital For Logistics Group Of JGS College

College is the school day-to-day logistics of teaching and research and an important guarantee for the cause of agencies and services, the development of the school essential. In the management of logistics is the logistics building of financial management is extremely important part, while money funds (money funds mentioned here refers to units owned by the monetary form of cash, including cash and bank deposits) is the management of financial the top priority of management, money management, and can save a lot of running school funding; the control of the monetary funds, and can smooth logistics revenue, so as to win a large number of revenue-generating college income, for a faculty scientific research to provide a solid economic foundation, to ensure that the cause of college teaching will develop smoothly.JGS College of Education is part of Jilin Province. Approved by the State Council set up by the first train for vocational education teacher training courses full-time undergraduate teacher training institutions as well as the three northeastern provinces and Inner Mongolia is currently only set up an independent full-time undergraduate vocational teacher training institutions. At present, the Institute of various types, existing in more than 12,500 students, 880 faculty, 522 full-time teachers. In order to meet the national community college logistic requirements of the reform, in accordance with the Jilin University logistical deployment of community-oriented reform, the College set up its own reality and part of the Logistics Group of Institute of Logistics Management Department JGS. In recent years, with the accelerated development of higher education, logistics socialization of the deepening of reform, the College of logistics entities have made marked progress, monetary channel the growing revenue and expenditure of funds to diversify the funds in the money day-to-day management of exposed a lot of loopholes and shortcomings of the actual root causes of their money back or the internal control system is imperfect.In this paper, the theoretical framework of internal controls, internal controls from the point of view of the constituent elements of the school's management of monetary funds logistical problems, and propose effective solutions to protect the integrity of logistical assets, to ensure true and reliable accounting information, In particular, the monetary funds is to improve the logistics of the internal control system to achieve the purpose of saving the school has a certain reference. This article is divided into four parts:The first part is made of the Institute of Logistics money management problems. Institute first outlined the nature, scale and development objectives, the Institute of logistics and management of the organizational structure of the status quo; and more focused from the macro and micro level to the management of monetary funds on the problem of logistics management system on currency funds and the management of day-to-day business problems. In this chapter, a final analysis of the monetary funds to improve the internal control groups on the importance of logistics.The second part is the use of internal control analysis of the theoretical framework of the monetary funds logistical problems of internal control reasons. First of all, that the COSO internal control system is provided by the control environment, risk assessment, control activities, information and communication, monitoring the five elements. And then control the environment from the point of view of elements of the school's back in the organizational structure, corporate culture, human resource policy problems, such as money management resulting Vulnerability; elements of risk assessment from the perspective of an analysis of money back in the inflow and outflow links and the existence of day-to-day inventory management risks resulting from money management problems; from information and communication between the elements of a logistical point of view of the delayed construction of information systems and the lack of cash flow accounting information communication, leading to currency deficiencies in financial management; from the point of view of monitoring elements of the logistics did not work leading to the OIA profound lack of understanding and attach importance to money and thus lead to inadequate supervision. Activities from the control elements of a logistical point of view of monetary funds allocated powers and responsibilities of the old system and monetary system money in the ordinary course of business to deal with the shortage of money caused by problems in control.The third part is the focus of this article, the funds for the Institute of Logistics currency problems in the internal control specific solution proposed. Including:First of all money raised back of the internal control objectives and basic principles, only the clear objective of positioning and the basic principles of construction of the internal control system and the basis of reference will be.In the internal control environment to set up a reasonable structure - financial settlement center to strengthen the centralized management of monetary funds; create good corporate culture and improve the logistics staff to strengthen a sense of control of monetary funds; the powers and responsibilities assigned to develop a reasonable system, a clear logistics staff and expenditure of funds on the money management responsibilities and authority; improve logistics human resources policies, increase the financial competence of personnel, logistics staff inspire the enthusiasm of thrift.In the risk assessment of the monetary capital inflow, outflow of the stock links and day-to-day management of the risk of the development of appropriate measures such as: the establishment of a risk early warning systems, the development of scientific and rational capital budget, ready to extract a certain degree of risk and to improve the quality of personnel and other measures of financial to prevent and control the logistics of the occurrence of the risk of currency funds.In information management and communication, one should increase investment in logistics, as soon as possible since the construction of computerized accounting logistics system; Second, the preparation of cash flow statements for the logistics to make the scientific leadership of the business decision-making fast and accurate delivery of accounting information .In the control of activities to develop a reasonable system of powers and responsibilities assigned to the premise, combined with the actual logistics of monetary capital inflow, outflow aspects of control measures, and to seize the money in the accounting process critical control points for discussion, in order to ensure integrity of the assets of logistics, business process of scientific and reasonable to provide practical solutions.In the monitoring requirements of the article is mainly for internal logistics leaders have a deep understanding of the work, attention should be paid to set up internal audit institutions to the management of monetary funds for monitoring the entire process, strengthen supervision, prevent the process of monetary income and expenditure of funds in the occurrence of fraud and violations, and promptly be corrected, if necessary, to report higher leadership.The fourth part of the money back the internal control system of self-evaluation. Control self-assessment (CSA) is a means to achieve the objectives of the enterprise to control the risk of the effectiveness of internal control systems and the appropriateness of self-assessment methodology. In this paper, the proposed meeting logistics guidance to the procedures of law based on the form of monetary funds on the logistics of the implementation of control procedures for the inspection; this evaluation method is conducive to the logistics money the effective implementation of internal controls.