Research On Internal Control Construction Of University Logistics Based On Risk Management

Since the Eighteenth National Congress,due to the attention of the state,the development of higher education reform has made remarkable achievements.With strong financial resources,the number of teachers and students,the scale of universities have developed rapidly,and economic activities have become more complex and diverse.However,due to the relative lag of internal control,we must face the severe challenges of financial risk and corruption crisis.However,due to the lag of internal control,the severe challenges of financial risks and corruption crisis must be faced.Logistics,as the key link of teaching,scientific research and the provision of material and life services and security for all teachers and students,has been greatly developed in the process of social reform in recent years.But up to now,there is no standardized and effective internal control system in university logistics.With the deepening of higher education reform and the intensification of market economy diversification,the shortcomings of internal control in logistics have become increasingly prominent,and various corruption cases related to logistics have occurred from time to time.Faced with the new situation of multi-faceted investors,diversified economic interests and multi-level financial work,it is urgent to further analyze the current situation of internal control of university logistics,construct and optimize the framework system of internal control of University logistics,and reform the internal control guarantee system and operation mechanism.In this dissertation,H University Logistics Service Management Center is taken as the study case.The research on the construction of internal control of University logistics is carried out by the methods of survey,literature research and case analysis.Firstly,the relevant literature on internal control of administrative institutions and university logistics is analyzed and summarized.Secondly,based on the related rules of "Standards for Internal Control of Administrative Institutions(Trial Implementation)",with reference to the ideas and methods of the internal control framework of COSO(2013)and the risk management framework theory of COSOERM(2017),a clear definition of internal control of university logistics is presented.The current situation of internal control of H university logistics is analyzed,and the existing risk problems are revealed.Finally,the framework system of internal control of H university logistics is optimized.It is expected to provide reference and guidance for the realization of H university logistics control objectives and the establishment and perfection of internal control norms of university logistics in China.