Research On Internal Control Optimization Of H Private University Based On COSO Framework

Sound internal control is an important part of the operation and management of private colleges and universities,an important means to deal with the relationship between the stakeholders of the school,and an important guarantee for the healthy and stable development of private colleges and universities.In recent years,the state has attached great importance to the development of higher education.Formulated the "National Medium and Long-term Education Reform and Development Outline Plan(2010-2020)",and has accelerated the pace of higher education development.Especially for private universities,their development and status have become increasingly prominent.This is an important part of higher education and provides a powerful supplement to the development of public colleges and universities,which intensifies the competitiveness of private colleges and universities.How to optimize the internal control of private colleges and universities and further enhance the competitiveness of colleges and universities is very urgent.With the development of private colleges and universities,the actual situation of private colleges and universities is complex and specific,with diversified financing methods,a certain degree of concealment in the use of funds,and complex risks faced by private colleges.Building a sound internal control system is a private college An essential tool for effective management.Based on this,this thesis will combine the author’s years of working experience in teaching and participating in teaching management in H private colleges and universities,according to the five factors of the COSO framework,to study the current situation and optimization of internal control in H private colleges.Taking H private colleges as an example,this paper analyzes the actual situation and existing deficiencies of the internal control of H private colleges by consulting literature,designing questionnaires,case analysis and other methods,and formulating the internal control optimization of private colleges based on the COSO framework Plan and corresponding implementation safeguard measures.First of all,based on the analysis of the internal control of private universities and the COSO internal control framework and other related theories,this article starts with the analysis of the development background of private universities,and proposes the research purpose and significance of the thesis;Secondly,by discussing the actual situation of the internal control of H private colleges and universities,using the analytic hierarchy process and expert scores to comprehensively evaluate the internal control of private colleges and universities,and then analyze the deficiencies of the internal control of H private colleges.Then,it puts forward suggestions and safeguard measures for improvement in view of the current situation of internal control in private universities;Finally,it summarizes and draws relevant conclusions to help H private colleges and universities establish a more complete internal control management system and improve their market competitive position among similar colleges and universities.Through the research of this article,the status and problems of the internal control of H private colleges have been diagnosed.Based on the COSO framework,it provides methods and means for the optimization of H private colleges’ internal control,improves the school’s management level and market competitiveness,and provides the school to achieve its overall development strategy goals.Certain guarantee.It is hoped that the research in this article will help promote the research on the internal control theory of private universities,enrich the domestic academic research results,and strive to provide a certain reference and reference for the internal control work of private universities.