| With the rapid development of higher education and the increasingly intense competition in the market, the internalization of college logistics reform gradually attaches great importance to by the logistics department in colleges and universities. At present, the college logistics work according to the requirements of modern enterprise system to carry on the daily management and operation. The autonomy of higher education institutions has been continuously expanding, more and more channels to raise funds in colleges and universities. Due to its business activities gradually changes, which leads to the logistics of colleges and universities various prominent problems in the internal control, internal corruption problems such as the logistics of colleges and universities, the phenomenon such as loss of state-owned assets, it will seriously restrict the development of college logistics internalization control process, caused huge losses to colleges and universities, brings the serious negative effect to the reputation of the university.This paper based on the perspective of internal control, analyzes the status and the problems of XX college, provides suggestions to improve the level of the internal control of XX college. In this paper, it starts with the related concepts and theories of internal control, puts forward XX college logistics theory framework of internal control and internal control to the particularity of military logistics. Through the analysis of the status and the problems of XX college, as well as the cause and influence of the problems, it puts forward the polices and measures to solve the problem of the above. This article aim to achieve the following goals on the basis of concrete analysis:elaborating the related theories of logistics internal control, in order to provide theoretical basis for further research in colleges and universities logistics internal control; analyzing concretely the present situation and the existed problems of XX college logistics development, providing experience and lessons for the development of the college logistics; analyzing deeply of the cause and influence of the problems which related to XX college logistics, advances the optimization of logistics internal control policies and measures to promote XX college.This article finally finds the main problems of XX college logistics internal control are:(1)the problems of internal audit mechanism of XX college logistics, including:the less concept of the internal audit work; the personal professional quality of internal audit is not high; the function of internal audit work scope and narrow; the independence of the internal audit is not strong.(2)the management of logistics human resources of the staff structure of XX college is not reasonable, unreasonable labor recruitment, performance evaluation mechanism is not sound, etc.(3)the internal accounting control of XX college are not strong sense of internal accounting control, risk prevention mechanism is not sound, internal accounting supervision weakening and so on.(4)XX college mainly exist the following problems in the process of the internal audit quality control:formal independence, in essence is not completely independent; XX college logistics internal auditors ability insufficiency, the knowledge structure of the single; XX college logistics project audit process non-standard.(5)XX college logistics information construction mainly exist the following problems:the professional research is weak, be badly in need of a unified technical specifications; application scope is limited, insufficient construction benefits play; shortage of funds, talents, improve the construction level of information. This paper puts forward the measures for tacking the problems.(1) Creating a favorable internal environment;(2) Establishing risk warning mechanism;(3) Establishing the channels and platforms of information communication;(4) Strengthen the control and evaluation of the internal audit work. |
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