Research On Internal Control System Of A University Based On Governance Structure

With the increase of investment in education in China,colleges and universities are faced with severe challenges as well as opportunities for development.In recent years,some colleges and universities appear imperfect management system,the implementation of the system is not in place,internal regulatory loopholes and other issues.These are related to the defects in the governance structure of colleges and universities,the low level of internal control,the weak management awareness and the low efficiency of management.Under this background,to improve the governance structure,promote the establishment and improvement of College's internal control system,strengthen internal management are essential in Colleges and universities.This is an important guarantee to enhance the comprehensive strength and the connotation of development,realization talent cultivation,scientific research,social services,cultural inheritance and innovation function,to achieve the strategic objectives of colleges and universities.This paper analyzes the present situation of the governance structure and internal control construction of Chinese universities,Research on the governance structure of A University,and from five aspects:control environment,risk assessment,control activities,information and communication,evaluation and supervision system to analyze the current situation of the construction of A university internal control,explore its existing problems.This paper Follow the principle of optimal design,Using internal control methods,Targeted to A university budget business control,revenue and expenditure control,government procurement business control,asset control,construction project control,contract control activities to put forward specific improvement measures.It combines the domestic and foreign advanced experience of university governance,from the improvement of corporate governance structure,strengthen the system construction,improve the personnel management system,improve the risk assessment mechanism,improve the information communication mechanism,strengthen the evaluation and supervision mechanism and other aspects of proposed measures to give full play to the role of internal control systems.Optimization on the internal control system of A University can provide a reference for the construction of the internal control of other universities.It has a certain reference value for the construction of the internal control system in Chinese colleges and Universities,In order to improve the competitiveness and the level of comprehensive management of colleges and universities.