Research On Internal Control System Of T University Based On AHP—Grey Clustering Evaluation Model

With the increasing demand of the people for higher education and the deepening of the reform of domestic higher education system,the scale of running colleges and universities is constantly expanding and the autonomy of running schools is increasingly strengthened.However,the construction of the internal control system of state-owned colleges and universities in China started relatively late,which is not coordinated with the rapid and diversified development of the educational cause of colleges and universities,and restricts the improvement of the management level of colleges and universities.At present,all sectors of society have paid great attention to the dilemma of internal control of colleges and universities,and scholars are also looking for ways to break the situation.In this background,based on the risk management theory and power restriction theory as the theoretical basis,to the administrative institutions internal control standard(try out)"and other documents for system basis,adopt the method of combining literature research and case analysis,combined with the actual characteristics of the public university,has chosen the education level,the number of funds,teachers and students,business types,etc are representative provincial T university as the research object,explore colleges and universities to improve the internal control status quo,improve the practice of the construction of internal control system in colleges and universities.It is found that the overall internal control level of T University is relatively good,and the internal control risk is relatively low,but there is still room for improvement at both the unit level and the business level.Therefore,colleges and universities should further improve the awareness of internal control,do a good job of self-evaluation of internal control from the unit level and business level respectively,benchmark national standards,timely check and fill gaps,constantly improve the internal control system,and improve the school management level.And it is feasible and practical to evaluate the internal control system of colleges and universities by combining the mature AHP and grey clustering method,which can provide effective reference for the construction of internal control system of other colleges and universities.