Risk-oriented Research On The Construction Of The Internal Control System Of A Vocational And Technical College

Since entering the new era,the reform and development of my country’s colleges and universities has been continuously advancing.Due to the rapid development of colleges and universities,abundant financial resources,and complex economic and business activities,the financial risks and corruption crises they face have also increased year by year.As an effective means to ensure the healthy and orderly development of universities,internal control is becoming more and more important.In particular,the promulgation of the 2016 "Guidelines for the Internal Control of Economic Activities of Universities Directly Under the Ministry of Education(Trial)"and the implementation of the new government accounting system in 2019,on the one hand,provided guidance and suggestions for the construction of internal control in universities,and on the other hand,it provided comprehensive management activities for universities Higher requirements are also set for the reliability,the authenticity of financial information,and the standardization of economic and business activities.Therefore,universities should continuously improve their internal control systems to meet the requirements of new policies.As the main front for cultivating highly skilled professionals,whether vocational colleges can operate in a standardized and efficient manner plays an important role in social development.Therefore,its internal control system should ensure that the school’s development goals and rules and regulations are implemented,effectively prevent various risks,and ensure the orderly progress of various management activities and economic business activities of the school.The key point of the internal control of colleges is to be risk-oriented.This article is based on the COSO internal control framework theory,Using questionnaires and field surveys and systematically elaborates the internal control environment,risk assessment,control activities,information and communication,and internal control evaluation and supervision of A Vocational and Technical College Five aspects of the current situation have identified the risk points of the school’s internal control,Mainly include imperfect internal control environment,,insufficient implementation,incomplete risk assessment mechanism,irregular control activity process,backward informatization construction,untimely information disclosure,lack of internal control evaluation system,insufficient internal supervision and the role of internal audit Not much to play and built an internal control system on this basis:First,improve the internal control environment,strengthen system construction,and innovate working mechanisms.The second is to establish a sound risk assessment mechanism to effectively identify and respond to risks.The third is to standardize various economic business activities such as school budget management,income and expenditure management,procurement management,asset management,and contract management,and to sort out and reengineer various business activities of the school.The fourth is to continuously strengthen school information construction and improve the school’s internal control management information system.The fifth is to improve the school’s internal control evaluation mechanism and strengthen the role of internal supervision and external auditing.Finally,the safeguard measures of the construction plan are proposed to ensure its effective implementation.The innovation of this article lies in embedding risk thinking into the whole process of internal control.From this research perspective,it analyzes the risk points of the five elements of internal control of A Vocational and Technical College,and builds the school’s internal control system based on this.The research on the internal control of A Vocational and Technical College has both theoretical and practical significance.On the one hand,this research has enriched the relevant theoretical system of internal control in domestic universities,and provided a certain reference for other universities or administrative institutions.On the other hand,through the construction of the internal control system of A Vocational and Technical College,it can further improve the standardization of school management activities and economic business activities,effectively prevent corruption and promote the healthy development of the school.