Internal Control Of Infrastructure Construction Contract Management Of Chinese Universities

As China is paying more and more attention to higher education,college scale is more and more big,and the enrollment is increasing.In order to adapt to the teaching scale and to guarantee the quality of teaching,the number of infrastructure construction project is also growing.However,more and more problems are exposed by the increasing number of infrastructure projects.The poor contract management is one of the important reasons.As contract management is the core to safeguard the quality of infrastructure projects,strengthening its internal control can guarantee the infrastructure projects run smoothly,which will be beneficial to the infrastructure and lay the root for improving the educational level of colleges and universities.First,the paper generalizes the literature of contract management and internal control to introduce the evolution and development of internal control and shows the basic theory in detail.On this basis,generalizes the development and evolution of contract management internal control system of our country universities since building up the country,inductive contract management system of internal control mainly in colleges and universities at current stage,fully combining practice and theory.Then,this article revolves characteristics of universities ' infrastructure projects and contract management to introduce the key and risk,and list the corresponding risk control activities.Next,analysis the status of the construction contract management in colleges and universities,Pointing out that existing "package die contract","personnel composition and division of labor is not reasonable and conclude summary the reason.Finally,based on the specific case of Y university which contains the audit of tracking the whole new campus construction project,the author analyzes the internal control of infrastructure construction contract management in Y University,which involved control environment,risk assessment,control activities,information and communication,and supervision.Regarding the existing weakness in the internal control of infrastructure construction contract management in Y University,the paper listed improved five kinds of measures such as strengthening the construction of the control environment,Standardizing the control activities and so on.In the end,the author calling universities strengthen the contract management and perfect the construction,which will safeguard higher education of China develop healthily and steadily.This paper emphasizes the importance to establish and improve the internal control of infrastructure construction contract management in Y universities and other universities.It helps to standardize infrastructure construction contract management and has the great significance for colleges to expand the scale and improve the schooling quality.