Research On Financial Internal Control Improvement Of L Vocational And Technical College

In recent years,with the rapid developlment of higher education,corruption in colleges and universities has occurred frequently.The m ain reason is that the existing school-running ability and management level of colleges and universities lags behind the basic requirements of colleges and universities for the rapid development of higher education,In April 2016,the relevant state departments promulgated the "Guidelines for Internal Control of Economic Activities of Universities Directly under the Ministry of Education(Trial)".In January 2019,the state officially implemented the new government accounting system,which provided further guidance for financial internal control of universities.On the other hand,there are more stringent requiremen ts for internal control.As a type of academic education in China,the vocational colleges started their financial internal control late and need to be strengthened.At the same timerin the context of the Internet +,the security of financial data is threatened,adding new risk points to financial internal control.This paper firstly uses th e normative analysis method and the literature research method,combined with the internal control system,the development status of internal control and related literature to analyze the financial internal control of colleges and universities.In view of the many outstanding problems in the intenial control of financial institutions in China,we draw on the imethods and ideas of the COSO framework,refer to the requirements of the system of internal control norms(trial)of administrative institutions,and combine the characteristics of the development of higher education in China with the actual situation of collesges and un iversities.I try to put forward some suggestions for the construction and improvement of financial internal control in Chinese universities.This article takes the L Vocational and Technical College as an example.Through field interviews and questionnaires,it is leareed that the L-vocational technical college current status of financial internal control.Sum up and analyze the school has many outstanding problems in the overall financial internal control,specific economic business level,evaluation supervision:organizational structure and job setting are not reasonable,financial system is not perfect,lack of effective risk assessment mechanism,information communication mechanism and channels Imperfect,budget,revenue,expenditure,political management,asset management and other business processes and risk points and key control measures are not clear,evaluation and supervision mechanisms are not perfect.In response to the existing problems,the design of the improvement of the financial internal control of L Vocational and Technical College.At the school level,an internal control construction leading group was established to improve the financial internal control system,ensure key job rotation systems,establish risk assessment mechanisms,improve information communication mechanisms,and improve information communication channels.The business level mainly adopts process control.Through the strengthening of budget management,the work of budget preparation,budget execution and budget performance evaluation is more reasonable and standardized than before;through strict control of revenue and expenditure business,regulation of government procurement,and strengthening of fixed asset management,etc.Improve the internal control of financial institutions in colleges and universities,and promote the long-term rapid and stable development of colleges and universities.Finally,through the internal and external supervision role and the establishment of internal control evaluation mechanism,the effectiveness and implementation effectiveness of financial internal control design are supervised and evaluated.Through research and reference to the internal control system of the enterprise,combined with the development plan of higher education in China and the characteristics of higher education institutions,it is the only way to develop a set of financial internal control standards that truly meet the characteristics of vocational colleges.The improvement of the financial internal control of L Vocational and Technical College has certain significance in theory and practice,further improve the financial management level of the school,ensure the completeness of assets,the authenticity and effectiveness of financial information,prevent corruption and prevent fraud.Provide reasonable protection for the rational allocation of assets and improve their use efficiency.