Research On The Optimization Of Internal Control In Colleges And Universities

Under the background that the Ministry of education pays more and more attention to the internal control and the use of funds in Colleges and universities,the financial management activities of colleges and universities are becoming more and more complex with the rapid development of colleges and universities,and the internal control has increasingly become a restricting factor to further improve the construction level and enhance the construction effect.This paper takes a Regional University of Finance and economics as a case,based on the internal control construction norms proposed by the "guidelines for internal control of economic activities of universities directly under the Ministry of education" and "internal control norms for administrative institutions",and based on the internal control theory and business process management theory,describes the internal control construction at the unit level and business level of the case University The Department controls the overall situation of construction and the operation of internal control at six business levels,including budget,revenue and expenditure,procurement,assets,construction projects and contracts,as well as the existing general problems.On this basis,according to the outstanding problems found in the survey and interview,the paper analyzes the outstanding problems in the budget management and revenue and expenditure at the business level,such as the large deviation in the budget implementation rate,the lack of budget performance management,the ineffective application of internal control evaluation results,and the insufficient rent income in the daily revenue and expenditure of financial business There are many problems,such as the high rate of initial review of reimbursement materials,the heavy workload of documents review before expenditure,the lax payment review,and the slow processing of hanging account business.Using the process management theory and internal control method,it is found that the problems in the financial internal control of the case school stem from the lack of full attention to the internal control at the unit level,the lack of a good control environment,the lack of a strong internal control implementation supervision and feedback mechanism,and the business level stem from the overlapping process,the inadequate implementation of financial control,and the lack of specific business personnel Based on this,the paper proposes to strengthen the budget control and optimize the financial expenditure process management as the business level improvement measures,and suggests that the school should strengthen the budget performance management and optimize the financial process as the important content,strengthen the construction and effective implementation of the budget system and other financial systems,standardize the source approval and financial audit process,and improve the ability and quality of key personnel Finally,it puts forward the relevant suggestions on the construction of internal control at the unit level that affects the overall situation.From the perspective of strengthening financial internal control,this paper analyzes the problems in the construction of internal control in Colleges and universities,aiming at improving the efficiency and effect of various economic management activities in Colleges and universities in the new era,responding to the requirements of the state and the Ministry of education for the modernization and high-quality development of educational governance in Colleges and universities in the new era,and strengthening financial internal control in Colleges and universities of the same type to improve the management level To provide reference and reference.