Case Study On Internal Control Of Income And Expenditure In A University

In recent years,with the continuous expansion of the scale of running schools in China and the increasing number of enrolled students,the government and the society have put forward higher requirements for the ability and management level of higher education institutions,and a very important part is the revenue and expenditure business.Internal control.The effective control of the income and expenditure business of colleges and universities has played an active role in promoting the sustainable and stable development of the school,ensuring the safe operation of assets and helping to improve the management level of higher education institutions.However,at this stage,there are different levels of defects and risks in the internal control processes and systems of the income and expenditure of higher education institutions in China,which greatly affects the economic benefits of higher education and the efficiency of administrative management.This paper finds out the income and expenditure of the income and expenditure of the income and expenditure business based on the internal control process and system of the income and expenditure business of A colleges and universities,the author's literature review and the field visit of A higher education institutions.A series of problems in internal control of the business,such as the phenomenon that the charges are not standardized and some of the income is not collected,the bills and logistics expenditure system are not perfect,some posts have a crossover phenomenon and have not been rotated for a long time,the supervision mechanism is imperfect,and the control methods are backward.Waiting for the situation.The author then analyzed the reasons for these problems: the management'sinternal control awareness is not strong and the financial supervision system is not perfect.At the end of the paper,the countermeasures and suggestions for improving the internal control level of A's income and expenditure business are put forward: strengthen the management of capital income;improve the management of capital expenditure;optimize the setting of personnel in key positions;improve the supervision mechanism of capital collection and expenditure of colleges and universities;accelerate the financial management of higher education institutions Information construction.Only by clarifying the status and existing problems of the internal control of the income and expenditure business of higher education institutions can we be targeted and effectively promote the smooth implementation and implementation of the school's revenue and expenditure business.The innovation of this paper is that China's research on the internal control of the income and expenditure of colleges and universities has not yet formed an authoritative system.The author has visited A higher education institutions and obtained first-hand information,so the problems and countermeasures are more practical.The meaning has certain reference to the management of other institutions of higher learning.