Design And Perfection Of Internal Control System Of Capital Construction In Z University

With the advancement of the socialist market economy,China's higher education system has been reformed, and the development of higher education has brought about the increase of capital construction projects. However, there are many scientific staff in colleges and universities in China, and little is known about the management of capital construction projects. Therefore, it is urgent to establish an effective internal control system in the school. This paper aims to find out the problems of infrastructure construction in colleges and universities through the case analysis of university infrastructure, so as to put forward the corresponding solution strategy. Z is a municipal university in Nanjing. Due to the lack of effective internal control system of infrastructure,it is a waste of construction funds and on the other hand, it hinders the implementation of the overall construction plan of colleges and universities. What is more, resulting in corruption on campus, seriously damaged the reputation of colleges and universities.This article selected Z college,as a municipal university in Nanjing. Nanjing has not yet made clear the basic construction of municipal colleges and universities.Therefore, this article with reference to the Beijing Municipal Education Commission issued the "Beijing municipal colleges and universities under the basic construction management approach (Trial)" requirement, from the Z basic construction of the internal control of several important risk points, and the"administrative institutions internal control norm sunder the Ministry of Education directly under the economic activities of internal control guide (Trial) "on the project management requirements for comparison, to identify Z colleges and universities infrastructure projects on the existing defects. Through the COSO framework, five factors, internal control environment, risk assessment, control activities, information and communication and internal supervision, are analyzed to analyze the causes of internal control deficiencies in Z colleges and universities. Finally, from the five aspects of Z university infrastructure internal control process design,put forward a number of recommendations and strategies.