Case Study On Internal Control Of A University Budget Business

As a public institution with a large number of personnel and a wide range of fund sources,the budget business runs through the whole process of the financial management of the university,which is an important link in the operation of the university.The ministry of finance constantly attaches importance to the role of the budget,in terms of supervision,emphasizing the full-chain supervision of the budget business;In the aspect of performance appraisal,many norms have been introduced to promote the standardization and standardization of performance appraisal.And perfect budget business internal control is an important guarantee for the smooth implementation of budget business.Since the ministry of finance promulgated the standard of internal control of administrative institutions(trial),administrative institutions have established their own internal control system in accordance with the relevant requirements of the ministry of finance.The good order of university budget management depends on the effective control of budget management.Theoretically based on the provisions of the ministry of finance,this paper makes a comprehensive analysis of the internal control of the budget business of A university by means of case analysis,summarizes the existing problems and proposes countermeasures.In terms of written structure,this paper first introduces the concept,goal,principle,general process and risk point of internal control of budget business of administrative institution.Then it began to introduce the specific situation of the budget business of A university,taking the risk assessment process as the starting point.Then it started from the budget preparation,progressed to the budget implementation,budget adjustment,final accounts and budget performance appraisal,and analyzed the problems in the internal control of the budget business one by one.Finally,some suggestions are put forward to enhance the understanding of each department on the internal control of budget business,improve the budget adjustment procedure,refine the budget analysis mechanism,expand the scope of budget business audit,and improve the budget assessment system.A university is typical for thousands of university administrative institutions.The research and suggestions of A university can be further adjusted and deepened.While solving the internal control problem of A university’s budget business,it can also provide guidance and help to other administrative institutions.