Research On Optimization Of Internal Control System Of University Based On Three-dimensional Control

In recent years,the state has increased investment in higher education.In order to obtain more policy resources and competitive advantages,many universities have entered a new stage of expansion.At the same time,the increasing complexity and relative dispersion of economic activities also put forward new challenges to the financial work of university.At present,the financial corruption in universities caused by the lack of internal control has occurred frequently,which makes the financial risks of universities become increasingly dominant.In order to enhance the internal management level and the efficiency in the use of public funds,the internal control must be raised from an auxiliary tool to the system guarantee for the sustainable development of universities.In November 29,2012,the Ministry of Finance issued the "regulations on internal control of administrative institutions(trial implementation)"(Accounting(2012)No.21)(this article referred to as "standards"),which required the national administrative institutions(this article referred to as "units")to formally implement it since January 1,2014,thus the internal control of university in China have a relatively systematic basis for construction.However,based on the superficial understanding about the universality of "standards" and its own particularity,the internal control system established in universities is lack of pertinence and maneuverability,while the former scholars used to improve the internal control of university from the perspective of five elements of internal control in the enterprise,to a certain extent,which has obscured the public welfare characteristics of university.Therefore,we optimize the internal control system of universities under the guidance of "standards" and problem,which is helpful for the universities to grasp the internal logic of the internal control construction deeper and strengthen the systematicness and integrity of the internal control on the basis of combining the management needs of universities,and to ensure the security and efficiency of the public funds,so as to enhance the practical guiding significance of the "standards".This paper reviews the development process of internal control in universities,and finds out the main problems existing in the construction of internal control system in universities: the process control of business is neglected,the balance of power is not in place,the budget control is weak and the level of information management is relatively low.Based on the analysis,firstly,according to "standards",this paper puts forward a three-dimensional control model,that is,the power balance dimension from the top to bottom,the budgetary control dimension that runs through the whole process of capital activities,and the responsibility chain control dimension of embedding business processes,then we design the optimization idea of internal control system of university based on three-dimensional control.Secondly,according to systematic principle,risk oriented principle and maneuverability principle,we optimize the internal control system of universities from power balance dimension,budget overall dimensions,business process dimension,we focus on putting all the funds activities of university in three-dimensional control area,and really embedding control measures into the key process of business process.Finally,we realize the dynamic operation and continuous optimization of three-dimensional control system of university rely on information management platform.In order to ensure the continuity of the optimization of the internal control system of university,this paper provides four policy suggestions: the first is to establish an internal control supervision mechanism whose inside and outside is linked,the second is to build an internal control evaluation system applicable to university,the third is to promote the institutionalization and specialization of the evaluation results,the fourth is to improve the disclosure mechanism of evaluation results and reward mechanism.