Research On Internal Control System In ZS College

With the continuous expansion of the scale of colleges in China,the economic activities in various aspects,such as income and expenditure,are increasingly diversified,and the management difficulty and complexity are increasing day by day.Therefore,while ensuring teaching quality and scientific research management,the superiority of internal control system has become the most important to ensure and promote the healthy and rapid development of colleges and universities.At present,the main content of internal control in colleges and universities is the management of finance,assets,contracts,logistics and infrastructure.However,in practice,many colleges have the shortcomings of imperfect internal control system,inadequate business approval process and imperfect economic management activities.This directly leads to the lack of strong internal supervision of all kinds of economic business in colleges,which affects the realization of healthy and rapid development goals.Because colleges belong to institutions and do not take profit as the main goal,it directly determines that there is a great difference between their internal control system and the enterprise internal control system for the purpose of profit.It also needs to be studied and explored.And the Ministry of Education strictly requires colleges to standardize the implementation of internal control system construction,which undoubtedly puts forward higher requirements for colleges,so under such a background,this paper chooses ZS college as the research object.The problems of internal control system are studied,and effective improvement measures and solutions are put forward.First of all,this paper expounds the definition of internal control,at the same time,combined with the current situation of the development of colleges,the current internal control management system of colleges is described and analyzed,and the research significance,research content and analysis ideas are put forward.Secondly,the relevant literature at home and abroad is combed,the development stages of internal control theory are expounded,the internal control theory at home and abroad is compared,the present situation of internal control theory in colleges is analyzed,and the research situation iscomprehensively reviewed.Thirdly,taking ZS college as an example.this paper finds out the problems and shortcomings in the internal control system of ZS college,and then designs and distributes the questionnaire.Finally,according to the practical study of ZS college,the common problems existing in the internal control system of colleges in China are obtained.Combined with the relevant system documents issued by the Ministry of Finance,such as Internal Control Standard(trial)and basic evaluation index of internal control,it provides some effective reference and reference for other colleges in the rational construction and improvement of internal control system,and puts forward a good prospect for the healthy development of higher education in China.