Study On Internal Control Optimization Of Private Secondary Vocational Education Schools

Private education is an indispensable part of China’s education,so is private secondary vocational education.In recent years,private secondary vocational education has achieved great development.With the promulgation of the New Private Education Promotion Law,the state also attaches more importance to the development of vocational education,so as to promote the private secondary vocational education and achieve greater development.At the same time of development,private secondary vocational education schools have encountered many difficulties.Private secondary vocational education schools are the public welfare and profitable.In the process of private secondary vocational education becoming bigger and stronger.how to coordinate and straighten out the relationship between these two aspects,so as to achieve stable and sustainable development,has become an important issue in front of them.According to the above problem,on the basis of stakeholder theory,under the guidance of in the enterprise internal control standards and the enterprise internal control application guidelines no.4-social responsibility ",and mainly adopting literature research and case analysis,from theory and practice conduct a research on optimization of the internal control of private secondary vocational education school study in order to achieve the purpose of combining practice and theory.In terms of theory,there are many researches on internal control in domestic and foreign literatures,but few researches on internal control of private secondary vocational education schools.Generally speaking,internal control of private secondary vocational education schools is very weak.In practice,based on the enterprise internal control standards,from the control environment,risk assessment,control activities,information and communication,the present situation of the internal supervision and internal control,this paper is carried on the in-depth analysis of the internal control of Z secondary vocational education schools.Then combining with the actual situation of Z secondary vocational education schools the paper give the corresponding optimization scheme.Finally,This paper gives the safeguard measures of the internal control optimization.The private secondary vocational education school is small in scale and has certain limitations in organization and level,but its internal control construction and improvement,operation and supervision also has its own characteristics.The internal control is designed and implemented according to the characteristics of private secondary vocational education school of.It is hoped that this paper can bring practical inspiration to the internal control construction of private secondary vocational education schools.