Research On The Optimization Of Internal Control Construction In G Private University

In recent years,with the strong support of the state,private universities have made amazing development and become an indispensable backbone of national higher education.The rapid development of private universities has brought great pressure to school management.The expansion of campus scale,the surge of personnel and the doubling of funds all make private universities face unprecedented risks and challenges.Now the number of private universities tends to be stable,most private universities begin to improve the quality of running schools as the primary goal and seek long-term development,then the internal control construction must continue to improve.In theory,the overall case study of the internal control system of private universities is less,and in practice,it has not attracted enough attention.The basic norms of enterprise internal control issued by the state and the internal control norms of administrative institutions are not fully applicable to private universities.Under this background,private universities should flexibly carry out the construction of internal control according to their own situation and laws and regulations,so that the construction of internal control can keep up with the rapid development of the school.This paper first combs the relevant literature and theory of internal control,then explains the internal control of private universities,and compares it with the internal control of enterprises and public universities,and analyzes the differences among them.Then taking G private university as an example,taking COSO internal control framework as the basic structure,this paper briefly introduces the current situation of G private university's internal control,then establishes the evaluation index system,uses analytic hierarchy process(AHP)and combines the results of the questionnaire to carry on the quantitative evaluation to its internal control construction.Thirdly,according to the results of the field survey and questionnaire,the paper analyzes the main problems existing in the internal control of G private university from five aspects of COSO five elements,and finally puts forward some constructive suggestions to G private university to improve their internal control.The situation has been improved to improve the comprehensive management level of the school.In addition,this paper attempts to provide some reference value for private colleges and universities to optimize their own internal control construction with the help of the exploration of the internal control construction of G private university,In addition,this paper attempts to provide some reference for otherprivate universities in optimizing internal control with the help of the research on the internal control construction of G private university,so as to enrich the case base of internal control construction of private universities.