Research On Internal Control Of Logistics Service Company Of Xinjiang Technology University

With the rapid development of education in China,the state has continuously increased its support for the development of higher education,and the investment in higher education has been increasing year by year.At the same time,the university logistics also gropes for the socialization reform,in the practice process,the logistics service company business unceasingly expands,the scale is day by day huge,the internal control then establishes.However,the economic activities involved in the logistics of colleges and universities are wide-ranging,multi-category and large amount of money,so it is very important to strengthen the internal control of logistics management,improve the organizational structure of logistics and optimize its internal control system.At present,logistics service companies in the concentration of power,capital flow problems in the field of frequent,becoming a “Serious disaster area”,corruption “Concentration camp”.In order to carry out the logistic work in colleges and universities in a safe,orderly and standard way,and to prevent the violation of discipline and law,the logistic service company must establish a sound internal control system adapting to its own development.However,due to its multiple characteristics,such as complexity,duality and particularity,there has been little research on the internal control construction of University Logistics Service Company.This article uses the case analysis method,the literature research method,the investigation method and the comparison research method,takes the Logistics Service Company of Xinjiang Technology university as the research object.The Logistics Service Company of Xinjiang Technology university is an independent accounting and self-financing profit-making organization,which plays an important role in the development of Xinjiang Technology university and serves the daily affairs of Xinjiang Technology university.This paper first introduces the background and significance of the study,in order to explore the Logistics Service Company of Xinjiang Technology university to strengthen the internal control capacity of effective ways and operational methods.Secondly,it summarizes the relevant theoretical research on the internal control management of the existing logistics service companies,provides the theoretical basis for this study,according to the COSO internal control integration framework,and in view of the status quo of the internal control of the Logistics Service Company of Xinjiang Technology university,through the investigation questionnaire and the Logistics Service Company of Xinjiang Technology university audit report to carry on the deep level research and the comparative analysis,it was found that the logistics service company of the Xinjiang Technology university had problems in internal control environment,risk assessment and control,operational system of control activities,information transmission and supervision mechanism to varying degrees,combining Coso internal control integration framework,“Basic internal control norms”and three supporting guidelines,combining with the actual situation,this paper puts forward some countermeasures for optimizing internal control of Logistics Service Company of Xinjiang Technology universityThrough the study of this paper,it provides some countermeasures and suggestions for the Logistics Service Company of Xinjiang Technology university,such as optimizing control environment,scientifically establishing risk assessment mechanism,effectively developing control activities,promoting information communication,perfecting supervision system,etc.It also explains the specific contents,hoping that the study will help the logistics service company of Xinjiang Technology university to strengthen internal control management,improve the level of internal control,and realize the efficient,sustainable and harmonious development of the logistics service company of Xinjiang Technology university,at the same time,it can provide reference for the construction and perfection of the internal control of the same type units in the district.