Research On Financial Internal Control Of A Radio And Television University Guided By Responsibility Implementation

With the increasing level of national economy,the state's investment in education is increasing day by day.Compared with the research on the internal financial control of enterprises,the research on the financial internal control of colleges and universities not only started late,but also paid insufficient attention.As a prefecture-level branch of The Open University of China(i.e.The China Central Radio and TV University),according to the characteristics of radio and television university(hereinafter referred to as RTVU),A Radio and Television University(hereinafter referred to as A-RTVU)has a branch and a teaching point working together from the central and provincial radio and television universities.this paper selects A-RTVU as the research object,which has the particularity of adult universities in the radio and television university system and is representative of the research on financial internal control of universities.The main content of this dissertation starts with the currentsituation and reasons of financial internal control in A-RTVU,introduces the general situation of the school,its organizational structure and the basic situation of the financial department,introduces the research object's understanding of the personnel situation,memorabilia and current situation of financial internal control in the past five years,and describes the relevant financial internal control by taking revenue and expenditure business as a specific case.Then,a comprehensive questionnaire survey was carried out on the financial internal control system of A-RTVU,and the results of the questionnaire were sorted out and analyzed,comparing the current situation with the problems in the survey.According to the present situation and the results of investigation and analysis,the macro-level risk points and the rules and regulations level risk points of the research object are summarized.Finally,according to the analysis results of the status quo of financial internal control and risk points of A-RTVU and the responsibility implementation orientation,an optimized design which is suitable for the management characteristics of TV University is put forward from the macro level and the rules and regulations level.The main research conclusions obtained in this dissertation are as follows:(1)Compared with internal control management at the accounting level,A Radio and Television University as a typical public non-profit organization,designs and implements the financial internalcontrol governance structure of the actual responsible person from leadership responsibility orientation,department responsibility orientation and post responsibility orientation,which is more conducive to creating a good control environment and reducing internal friction brought by control management;(2)As a key participant in the implementation of financial internal control,the professional quality of financial personnel directly affects the implementation effect of the control.Effectively improving the professional skill level of financial personnel is to reduce the financial risks of the school;(3)Rules and regulations are the theoretical basis for schools to implement financial internal control.While establishing financial internal control rules and regulations according to the requirements,targeted design should be carried out according to the actual situation of schools to prevent the system from being useless and raising management risks.