| Construction project is the hardware guarantee for realizing the goal of teaching,researching and personnel training in universities.The total growth and management level of project should be consistent with the development of universities.Because of the characteristics of large amount of funds,long process and power concentration,construction project has become the most risky area in economic business.For the past few years,the media has repeatedly exposed corruption cases in the field of construction project.It has caused more attention about how to prevent the risk of wasting resources and poor engineering quality in the condition of expanding school scale,increasing numbers of students and lacking capital investment or practical resources.Therefore,an effective internal control of construction project is able to provide a good environment for teaching and researching in universities.As one of the functions of management activities,internal control arises from management needs.It bases on business process and considers how to build the content of project management into practice.Internal control can make management work more standardized and institutionalized.However,the lag of internal control in universities has caused a narrow scope of application.Because lacking of integrative researches and targeted guidelines for universities,there still exist some problems in construction project such as ignoring control procedure,failing in budget control and so on.Consequently,this paper arms to make a more detailed study on internal control of construction project in universities.This paper is different from the previous researches,which advised how to create impeccable internal control system in universities by setting up targets,formulating principles and structuring basic framework.It belongs to the applied research and devotes to perfecting construction project in universities by using internal control theory.This study takes corruption cases in universities as a starting point.It expounds the main problems in micro management level of construction project,and finds reasons from the level of business itself,ideological understanding,institution and supervision in proper order.This paper bases on the link of construction project and its inherent circulation order.It views economic business process as a main line,and divides internal control of construction project in universities into three parts,which include feedforward control,simultaneous control and feedback control.Additionally,by ensuring the normative feasibility study,fully controlled implementation and timely feedback has been included in the control process of construction project,a complete internal control chain was established.This study introduces the idea of PDCA,and tries to improve the practical effect of internal control in universities. |
