Research On The Internal Control Of G College

Along with the development level of the national economy,the society and the market demand for talent is increasingly strong.At present,China's investment in talent training is also increasing,trying to give full play to the strategic role of talents in the new normal economy to seek better development.In such a background,the country to the attention of institutions of higher learning is also increasing,and also gives the larger financial support,which has brought many opportunities for the development of colleges and universities,but it also means that there will be more challenges faced by colleges and universities.To the current situation,the sources of funding channels and capital expenditures use become more diverse,such as colleges and universities not only have the government financial support,but loans from Banks and donations from society.The original capital expenditure of colleges and universities is mainly used for education research,and now it includes construction and investment,etc.As the economic activities become more and more complex,the risks faced by colleges and universities are also increasing.In recent years,there have been more and more economic cases of colleges and universities,and the problems of internal control of universities have come to the surface.This paper mainly selects G University as a specific research object,and has a research on the internal control of colleges and universities.Firstly,from the internal control,the related concepts and theories of the internal control,combining the internal control goal of universities with the related policy system,and then starting from the G unit level,business level and internal control environment three aspects,this paper carries on the excavation to the internal control problems existing in G.Secondly,after analyzing and investigating the current situation,this paper points out the deficiencies of the University in the aspects of risk assessment,system implementation,financial control,procurement control,assets and construction project management,contract management,etc.,at the same time,it analyzes the causes of the problem,the specific reasons include the weakness of risk consciousness,the rigidity and bias of effective risk assessment mechanism and internal control system,the lack of budget performance evaluation system,audit system implementation is not in place,the government procurement regulations lack of adaptability,lack of supervision of construction projects,contracts and asset management system implementation not in place and so on.Finally,based on the above problems,this paper puts forward corresponding solutions,trying to provide reference for the better development of G universities and the relevant management of the internal control of colleges and universities,so as to achieve the purpose of this study.