A Research On The Construction Of Internal Control Evaluation System In A University

At the Third Plenary Session of the 18 th CPC Central Committee,it was clear that the general goal of comprehensively deepening reform was to improve and develop the system of socialism with Chinese characteristics and modernize China’s system and capacity for governance.As an important field of comprehensively deepening reform,colleges and universities must accelerate the modernization process and provide strong talent support for comprehensively realizing the overall goal of reform.With the continuous advancement of university reform,the difficulty and focus of university governance reform have shifted to the optimization of internal governance structure.As the key and core of the system and mechanism of colleges and universities,the construction of internal control in colleges and universities should be firmly in line with the governance goals and development plans.Through the scientific objective,comprehensive and reasonable internal control evaluation system can establish a long-term mechanism to promote the construction of evaluation,which is of far-reaching significance to the construction of internal control in colleges and universities.Based on this background,it is of great significance to study the construction of internal control evaluation system based on the perspective of university governance modernization.In this paper,the literature research method,case study method and investigation research method were adopted.Firstly,the literature related to the governance modernization of colleges and universities and the evaluation of internal control were summarized,and the theoretical basis of this study was laid by the interpretation and analysis of the theory of public fiduciary responsibility,the theory of information asymmetry and the theory of public finance.Secondly,it analyzes the status quo of internal control in A University,the status quo and existing problems of internal control evaluation,and discusses the requirements of internal control evaluation system for the modernization of governance in colleges and universities.Again based on the modernization of university governance,the use of entropy method and fuzzy evaluation method to build the more fit the actual situation of the internal control work,more can reflect its education function of the internal control evaluation system,through detailed index calculation results,to find A university internal control is difficult to meet the weaknesses of university management modernization,the internal control optimization Suggestions.There are three main conclusions in this paper.First,the evaluation system used by A University has the problems of single evaluation method,weak adaptability of indicators and lack of accuracy of results,which is difficult to meet the requirements of internal control evaluation system for the modernization of governance in colleges and universities.Second,the modernization of university governance puts forward that the evaluation of the internal control evaluation system should attach importance to the evaluation of the reform results of "administration",the evaluation of education results and the improvement of the evaluation design of the new risk points under the new accounting system.Thirdly,through the construction of internal control evaluation system based on the modernization of university governance,the evaluation of A University found that there are problems in A University,such as deviation of risk assessment mechanism and governance goal,low standard degree of asset disposal,failure of asset management business to improve new risk points and absence of external supervision.The internal control should be optimized by perfecting the risk assessment mechanism,standardizing the asset management activities,optimizing the information system and strengthening the supervision of government departments.Based on the modernization of university governance perspective,in the case of A university,build internal control evaluation system,expanded the modernization of university governance and internal control evaluation combining with the research category,enrich the related theory,perfecting the internal control system in colleges and universities,improve internal management level,for other colleges build based on the governance of modern internal control evaluation system for reference,so as to promote the management of colleges and universities in our country modernization.