Research On The Internal Control Of Financial Affairs In Secondary Vocational Schools

With the deepening of China's economic rapid development and the reform of the education system,increasing the state's financial investment of secondary vocational and technical schools,secondary vocational and technical school of finance internal control environment ensue profound changes,the role of secondary vocational and technical schools internal financial control becomes more and more important,become school to achieve an important guarantee for sustainable development.This paper from the development of internal control in secondary vocational schools,combined with the five basic elements of internal control: control environment,risk assessment,control activities,information and communication and supervision,aiming at the internal financial control of FL secondary occupation technical school in the internal control environment,risk assessment mechanism is not perfect,the budget management level high and difficult to exert its functions of supervision and inspection of several aspects of the problem,supervision mechanism,focus on the FL School of management of fixed assets and the school purchased several key problems of internal control,combined with the internal control related theory,put forward to improve the medium occupation technical school of the internal control environment,improve the financial risk monitoring and evaluation system and the establishment of the school financial system and other measures to improve the internal control,to improve the management level of the FL school,FL secondary occupation technical promotion Stable and healthy development of the school.