Study On The Improvement Of Internal Control Of H School Expenditure And Income

With the rapid development of social economy and the increase of national investment in education,the economic activities of schools have become increasingly complex.In order to strengthen the improvement of the internal control system of administrative institutions and the construction of the system,the ministry of finance issued ?the internal control standard of administrative institutions ?,but in recent years our country school economic activity cheat the event still emerges in an endless stream.H school has developed rapidly in recent years,with the increase of fiscal appropriation income and business income year by year,and the increase of economic activities and businesses of the school,however,economic risks also come along.H school formulated the internal control standard of H school based on ?the internal control standard of administrative institutions? and its own actual situation,but there are still many deficiencies in the actual implementation.This article through to the domestic and foreign literature study,learn from scholars in the field of financial internal control,combined with their experience in daily work,found that financial internal control in the H school paper seal management is not standard,post formal set unreasonable,invoices for examination,leader is not strict examining and approving,lack of accounting files management,fixed asset management chaos,budget management is not timely,infrastructure project completion final accounts,and analyzed the cause of the problem,Eventually raise funds agent and manager of the internal control consciousness,improve the financial internal control system,establish a sound internal control system of contract management,establishing the accounting archives management system,establish and improve the bill management system,establish and improve the management system,perfecting the budget of the seals business assets internal management system,establish a sound internal management system and other countermeasures,hope to the construction of internal control H school and other schools have reference value.