| Financial reimbursement work as the core of the financial control in colleges and universities, occupy most of workload in university finance, audit department . As colleges and universities transform the roles of the market economy in China, As a basic work in the financial internal control of colleges and universities, Financial reimbursement bear the important task --the money from the budget to scientific research activities, and is closely related to the rights and interests of financial main body and the work efficiency. The efficiency, legality,fairness of financial reimbursement work in colleges and universities, are directly affect the output efficiency of funds and services for the public of the initial operation rate. The financial expenses as a key barrier of anti-corruption work in a new form of colleges and universities, with the developing of the anticorrosion and work, it is necessary to speed up resolution of the problems existing in the financial reimbursement. In order to control the spending of the scientific research, project funds, to curb corruption behavior in college.In this paper, we start from the background of university financial system reform,on the basis of previous theoretical research, focusing on acute field of university teachers and students, From a new perspective of multi-factor classification system of internal control to study financial reimbursement issues. First articles based on literature analysis targeted design questionnaire, detailing subordinate universities of ministry of education(SUME) of economic activity’s internal control guidelines, It gives the definition of internal control and the theory of five elements, and explains the financial expenses and interpretation using evolutionary game theory in the paper,that laid a theoretical basis for the later development.Second, the investigation of the questionnaire statistics, description and analysis, summarize problem,put forward five factors that affect financial reimbursement behavior may exist between the two sides; Then discuss in the presence of internal control factors influence on college financial reimbursement personnel strategy choice, try combining evolutionary game model analysis of the causes of financial reimbursement work irregularities, and combined with the analysis of the evolution of both sides behavior data, purpose and the choice of parameters for later to lay the foundation. have a numerical simulation on the evolutionary game model under the influence of internal control factors in order to obtain different evolutionary trends with different initial values.In the end, the simulation results show that there are different evolution trends with different initial values. According to the five factors of the internal control concrete analysis of Ⅱ in financial reimbursement problems existing in the work of colleges and universities,and put forward in the choice to accord parameters under the condition of comprehensive improvement. Which is to improve the financial reimbursement work. |
