Research On Internal Control Of University Contract Management Based On COSO Internal Control Framewor

In recent years,the country has invested more and more in higher education,which has led to the continuous expansion of China's colleges and universities,and the number of enrolled students has also increased every year.Therefore,the number of college projects is also increasing to ensure the quality of teaching.However,with the increase in the number of college projects,problems such as imperfect management systems,incomplete risk control,and irregular supervision in the later period may be exposed.Contract management works throughout college projects.Only scientific and orderly contract management activities can guarantee colleges and universities.The project completed the set goals in a timely and accurate manner.The most important thing to ensure the quality of college projects is to improve contract management,and establish a good contract management internal control system to achieve the established goals of college projects,strengthen the infrastructure of colleges and universities,and improve the education level of colleges and universities.This article explains the theoretical basis of internal control and the historical status of contract management by collating domestic and foreign scholars' research on contract management and internal control literature.Then,through the process of contract management corresponding to the university project,the key links and major risk points of the internal control of the contract management of the university project are analyzed and explained.Then based on the analysis of the internal control report of the administrative institution,we can find out the current problems that may occur in Chinese universities,and explain the reasons for these problems according to the current situation.This article takes the construction of the new campus of X colleges and universities as a specific case.Based on the follow-up audits of X colleges and universities at that time,starting from the five elements of the COSO framework,it proposes the problems in the five aspects of internal control of the contract management of X university projects.The possible problems in the internal control of project contract management,analyzed five enlightenments,such as standardizing the project contract management process and clarifying the project contract internal control objectives,and called on Chinese universities to strengthen the construction of a good internal control environment,standardize the contract management process,and promote the vigorous development of higher education.The purpose of this paper is to guide colleges and universities to establish an internal control system for project contract management and improve the level of higher education.