Research On Internal Control Optimization Of Y Independent College

With the rapid development of the economic level,China has invested more and more funds and teachers in college education,and the demand for talents in the society is constantly increasing and the requirements are constantly rising.The new form of independent colleges in a specific period of time has played a role in promoting the development of higher education in China,as well as in the allocation of higher education resources.As an emerging thing,independent colleges encounter problems and obstacles at all levels in their development,such as imperfect college system,unreasonable use of funds,and loss caused by unpredicted risks.All the above phenomena are caused by loopholes and drawbacks in the construction of internal control during the development of independent colleges.At present,the enterprise internal control construction is relatively perfect,the university internal control construction still has many deficiencies,although many scholars and experts have obtained some research results in the university internal control.Independent colleges attach little importance to internal control,so it is of great significance to study internal control in both theory and practice.In terms of the development of independent colleges,the room for growth is still very large.This paper aims to optimize the internal control of independent colleges so as to improve the competitiveness of independent colleges and the quality of running schools.Based on COSO's report on internal control,this paper analyzes the status quo of internal control in independent colleges and finds the following problems: the control environment is not sound;lack of risk assessment mechanism;barriers to information communication;internal control supervision is not enough.Combined with the particularity of independent college,this paper takes Y independent college as the specific research object and excavates its existing problems,showing that the problems are mainly caused by weak awareness of internal control and lack of risk assessment mechanism.Finally,some countermeasures are proposed to improve the internal control system,hoping to provide a reference for the good development of Y college and the relevant management of internal control of each independent college,and finally achieve the goal of optimizing the internal control of the independent college.