Optimize Research On Financial Internal Control Of H Colleges And Universities Based On Risk Management

In recent years,with the government increasing funding for scientific research and education,the pace of construction in colleges and universities has gradually accelerated and its scale of development has gradually expanded.At this time,the problem of corruption in a batch of universities leadership with low ideological awareness is emerging in an endless stream.On the one hand,this phenomenon reflects the lack of emphasis on the control of internal management activities in Colleges and Universities.On the other hand,it also exposes that there are many problems in the governance structure,system construction,supervision and auditing.Therefore,colleges and universities should strengthen the construction of internal control and build an internal control system suitable for their own units.At present,the research on internal control in academic field has carried out abundant case studies from the aspects of internal control factors,implementation consequences,effectiveness evaluation and internal control deficiencies.However,the research on internal control in colleges and universities mainly focuses on internal control of the environment,the establishment of internal control system and the evaluation of the effectiveness of internal control.Our government requires that the administrative institutions begin to carry out the construction of internal control in an all-round way from January 1,2014.Most of the domestic universities also refer to “Regulations on Internal Control of Administrative Undertakings(Trial)”.This paper,taking H university as an example,deeply understands the problems existing in the current financial internal control construction of H universities through field research and in interview survey.Under the guidance of the internal control standard of administrative institutions(Trial Implementation)and the theory of internal control,analyzes the problems of H financial internal control in terms of overall level and business process level.Through the research finds that the reason why H's internal control system is not perfect is because lacking of a complete internal control environment,risking management mechanism is not sound,business process design is not fine,interdepartmental information communication needs to be strengthened,internal control supervision is not in place.Therefore,we should optimize the financial internal control system of H universities from the perspective of risk management.First,strengthen the risk management mechanism,and then optimize the overall level of financial internal control,find out the main risk points at the business level,put forward the key risk control measures,process reengineering,improving information and communication mechanism and strengthening internal control supervision at last.To ensure better implementation of the optimization system,puts forward three safeguard measures from the following aspects: advocating internal control and risk management culture,attaching importance to internal control evaluation,and strengthening external supervision mechanism.It has practical significance for the construction of H's financial internal control,At the same time for other high school financial internal control construction work has certain reference significance.