Research On Optimization Of Capital Expenditure Management Of G University From The Perspective Of Internal Control

With the vigorous development of education in our country,the mode of running colleges and universities has gradually transformed from government management to independent management,which is connected with the market economy.The funding of local colleges and universities mainly depends on the local finance,which leads to the shortage of funds for universities.How to ensure the efficient use of various resource allocations,overcome the shortcomings in the management and control of university expenditures,and promote the healthy development of universities has become an urgent problem to be solved.Fund expenditure is an important part of the internal management of colleges and universities,and improving the efficiency of fund use is of great significance to the development of colleges and universities.Capital expenditure management is an important part of university financial management.Take G University as a case,analyze G University’s capital expenditure and its current management status by sorting out the expenditure scale and structure,related system specifications,expenditure transactions,and expenditure approval process of G University in the past five years.According to the analysis of G University’s capital expenditures,centering on the internal control system itself and its execution ability,it proposes rough system rules,lack of rigid budget implementation,and some special items from the aspects of management system specification,approval process,capital efficiency and effectiveness,etc.The low efficiency of fund payment progress and the excessive backlog of funds have caused problems such as the capital occupation,and analyze the reasons.The optimized countermeasures proposed by personnel risk awareness and supervision and management will help improve the management level of university funds expenditure,improve the efficiency of fund use,and promote the scientific future development of universities.G University is representative in ordinary universities.The optimization suggestions put forward in this article will help improve the management system,strengthen the level of fund management,and promote the future development of the university.In addition,the research results will provide references for the management of fund expenditures and internal control management in Chinese universities.