The Construction And Application Of Evaluation Index System Of Internal Control In Universities

As an important part of administrative institutions,colleges and universities in our country have entered a stage of rapid development since the 21 st century.Their scale has been continuously expanded and their economic operations have become increasingly complicated.However,in recent years,the economic cases in colleges and universities occur frequently,and the debt and financial crises are not uncommon.From this we can see the contradiction between the speed of perfecting the development of internal control in colleges and universities and the speed of developing the overall scale of higher education institutions in our country.With the promulgation of "Regulations on Internal Control of Institutions of Higher Learning(Trial)"(2012)and "Guidance on Internal Control of Economic Activities Directly under the Ministry of Education under the Ministry of Education(Trial)"(2016),it provides a sound system basis and theory for the internal control of colleges and universities in our country frame.Therefore,we should attach importance to and strengthen the internal control of colleges and universities to match with the rapid development of our country's higher education.This paper builds an index system of internal control evaluation to adapt to the realities of colleges and universities.Based on the guidance of integration,the internal control elements in colleges and universities are divided into two levels,organizational level and economic business level,and the organizational level is divided into organizational structure,internal control system and work Mechanism,setting of key positions,risk assessment and application of information.The economic business is divided into six major elements:budget control,revenue and expenditure control,purchase control,asset control,project control and contract control.The 11 elements are subdivided into 32 indicators.The construction of the integrated guidance of the university internal control evaluation index system applied to HD university.Using expert scoring combined with fuzzy evaluation,comprehensive evaluation of case colleges and universities,and evaluation of the results of the analysis and research,targeted recommendations.