Research On Incentive Mechanism Of Internal Control In Colleges And Universities Based On Evolutionary Game

As gradual release of colleges and universities' rights,frequency ec onomic activities and gradually increasing supervision,which brought about the exposing of some problems in the internal management of colleges and universities.Recently,the number of cases of leaders' violation of laws and disciplines published on the website of the Central Commission for Discipline Inspection has increased.It is the inevitable choice for colleges and universities to improve the internal control system and the quality of internal control.Through a profound study on the progress and development of internal control in colleges and universities both at home and abroad,combined with the current research progress of internal control theory,this paper combed the existing research literature of internal control in colleges and universities,and the existing problems in the construction of internal control in colleges and universities are analyzed by cluster analysis.The main problems are lacking of awareness of internal control,imperfection of internal control system,imperfection of internal control system,the inconspicuous effect of internal audit,and the absence of supervision and management.The main reasons for the existing problems in the internal control of the university are the lag of management system reform,the superficial understanding of internal control and the insufficient establishment of internal control system.How to improve the initiative of internal control in colleges and universities,how to improve the construction of internal control system in colleges and universities,how to promote the reform of internal control management system in colleges and universities,has become the main focus of the management of colleges and universities in the implementation of internal control incentives.In this paper,the evolutionary game model between the two groups of decision makers and executors of internal control in colleges and universities is established.Through the evolutionary analysis of the two groups,different stages of internal control development are obtained,and then corresponding incentive measures are proposed for different stages of development.Then,taking a provincial university as an example,this paper discusses the institutional change process and the current development stage of its internal control,and believes that it is in the second stage of internal control,that is,the development stage.To step into the third stage which is the mature and stable stage as soon as possible,it puts forward suggestions on internal system construction,institutional innovation,risk assessment and information construction.