Research On Internal Control Optimization Of Budget Business In XZ Vocational And Technical College

Since 2019,the country has vigorously developed higher vocational education.The Ministry of Education and the Ministry of Finance jointly issued the "Double High Plan",focusing on the construction of 50 high-level vocational technical colleges and theconstruction of about 150 high-level professional groups.This policy has brought new development opportunities to higher vocational education.The research object of this article is XZ Vocational and Technical College,which is a municipal vocational college.It is a full-time,comprehensive higher vocational college approved by the Shanxi Provincial People's Government and filed by the Ministry of Education.The economic activities of colleges and universities include budget preparation,asset management,procurement management,bidding management,and contract management.Among them,budgeting is the basis of university operation,so budget management is crucial to the smooth development of university economic activities.XZ Vocational and Technical College has stipulated various aspects such as budget and final account management,incompatible job separation,asset management,bidding management,etc.and has formed internal control specification documents,but the internal control system construction is still not mature enough in terms of design and operation There are certain flaws.According to the actual situation of the college and the combination of related theories,this paper uses the literature method,comparative analysis method,fuzzy comprehensive evaluation method,penetration test method,questionnaire survey method,etc.from the design of the internal control system of budget business and operational effectiveness Evaluation and analysis.The research analysis found that the budget preparation of XZ Vocational and Technical College lacks strategic guidance,weak control environment,irregular execution process,lack of complete post-mortem performance evaluation and budget supervision system,and lack of smooth internal and external communication.Then,corresponding optimization suggestions were put forward for these problems,that is,XZ College should establish a college budget management system based on a strategic map,optimize the control environment,strengthen control and adjustment in the matter,improve the budget assessment mechanism,and improve the college budget supervision system.It is hoped that this article can provide reference for the establishment of sound internal control of budget operations in higher vocational colleges.