Research And Improvement Of Financial Internal Control System Of J University In Hebei Province Based On Risk Management

With the continuous advancement of the strategy of rejuvenating the country through science and education,the country's investment and attention to universities have increased year by year.In recent years,with the continuous development of the overall scale of Chinese colleges and universities,various economic activities and school-running procedures of colleges and universities have shown a diversified trend.It is particularly important to control employee behavior.In recent years,China's financial internal control theory has achieved certain development.However,it is of great significance to promote the high-quality development of internal control construction of universities based on the internal financial control theory of universities and the business characteristics and actual conditions of the universities.This thesis uses a combination of theory and case,based on the reference of relevant research theories and methods at home and abroad,first defines the concepts of risk and internal control,based on the basic theory of internal control and financial internal control theory of universities,Use field surveys and visits to analyze the current status of financial internal control in colleges and universities from the unit and business levels.In addition,drawing on the COSO five-element theory,using expert questionnaires and Yaahp software to obtain the corresponding weight of the five elements of financial internal control in J colleges and the score results of internal control level.In view of the problems found in the analysis,by establishing a long-term risk assessment mechanism and specific business risk point analysis,a feasible internal control optimization plan is proposed to provide practical guidance for the improvement of the internal control system and the improvement of the internal control level of J colleges and universities,thereby promoting colleges and universities The use of funds by universities and the rational allocation of resources will ultimately promote the long-term and stable development of schools.