| In recent years,with the strong support from the state for the development of higher education,the scale of university enrollment has been expanding and it comes along with expansion of university infrastructure.At the same time,the university infrastructure has gradually become a high-risk,power-concentrated area that normally requires a great amount of capital and involves complicated procedures.Any failure of internal control of infrastructure projects would lead to disciplinary violations,which may even turn universities into a breeding ground for corruption and economic cases.Therefore,it is of utmost urgency and importance to improve the internal control of university infrastructure.On the ground of the internal control standards issued by the Ministry of Finance,the study subject of this paper would mainly focus on infrastructure projects of universities.University Q in Hubei province was taken as example for case study.This paper begins with an introduction of the background and relevant theories of university infrastructure.Secondly,an overall review of University Q’s internal control regarding to university infrastructure followed by existing problems and difficulties faced by Q.In-depth analysis was conducted from five different perspectives: internal control environment,risk assessment,internal control activities,information and communication,and monitoring.In this paper,it points out multiple issues including a lack of sense of internal control,loose control on risks,weak control on activities,ineffective information& communication mechanism,and insufficient monitoring.Further to the problems raised in case study,it also puts forward the solutions to improving internal control of infrastructure construction in Q university.Last but not the least,this paper would end with a brief summary and an outlook of university infrastructure. |
