Internal Control Of Budget Business In University Evaluation Study

Since the implementation of the "Regulations for Internal Control of Administrative Institutions(Trial)" in 2014,various universities in my country have actively responded to the call,established an internal control system,and made certain progress.However,the internal control evaluation work of colleges and universities is in the early stage,and the state has not yet issued a unified internal control evaluation guideline.Therefore,there are still many problems in the internal control evaluation work of colleges and universities.As the baton of college education,teaching and scientific research,budgeting plays an important role in the governance and strategic development of colleges and universities.The internal control of budget business is the main way to control and regulate the budget business.The effectiveness of its design and operation directly affects the financial operation ability of universities and the efficiency of fund allocation.At the same time,internal control evaluation is an important part of the internal control of the budget business of colleges and universities.Its implementation will help discover the defects in the internal control,so that colleges and universities can timely check for omissions and further improve the internal control system of the budget business.Therefore,actively constructing the internal control and evaluation system of university budget business is of vital importance to the sustainable development of universities.Based on the "Budget Law","Administrative Institutions’ Internal Control Regulations(Trial)" and other relevant laws and regulations,using internal control and other theories,taking University A as an example,this paper conducts a systematic and in-depth study on the internal control evaluation system of university budget business.First,it analyzes the status quo of internal control and evaluation of university budget operations.According to literature research and field research,it is found that most of the relevant systems and evaluation systems for internal control of university budget operations in China are still not perfect;secondly,it mainly focuses on the two aspects of unit and business.The internal control evaluation index system of the university budget business has been constructed in three levels and the two dimensions of design and operation effectiveness.The evaluation indicators at the unit level include: work organization,internal supervision.There are six aspects of evaluation indicators at the business level:budget preparation,budget approval and adjustment,budget execution,final account management,budget performance and budget and final account disclosure.On this basis,the indicator weights were determined,and the evaluation model was established;again,the built budget business internal control evaluation system was applied to University A.After evaluation and analysis,it is believed that the effectiveness of the internal control of the budget business of University A is generally at a general level.,And some control points have important and general deficiencies;finally,in view of the deficiencies in the internal control of the budget business of A colleges and universities,relevant rectification suggestions are put forward.The research in this article enriches the research,and will provide a certain reference for the budget business of colleges and supervision departments.