Research On The Evaluation And Optimization Of Internal Control Of Budget Business In S University Based On Fuzzy Comprehensive Evaluation Method

With the advancement of the educational innovation reform,the supply of higher education resources has increased,the development has continued to advance,and the autonomy has continued to increase,and the sources of funds for universities have also shown a diversified trend.As a public institution focusing on teaching and scientific research,the resource allocation is particularly important.Budget is an important beginning of university operations.Reasonable budget preparation and effective budget execution are of great significance to the daily operation and long-term planning of universities.In 2012,in order to standardize the internal control of administrative institutions and strengthen risk prevention,the Ministry of Finance of the People’s Republic of China published the Regulations on Internal Control of Administrative Institutions(for trial implementation),which divides the internal control into unit-level and business-level internal control for regulation;subsequent corresponding regulations have been continuously introduced,and the significance of the establishment of internal control in colleges and universities has also been continuously strengthened;the 14th Five-Year Plan for Accounting Reform and Development issued in 2021 put forward requirements for the improvement of the internal control standard system of administrative institutions and the policy guidance and supervision and inspection of the implementation of internal control standards and strengthened the responsibility of administrative institutions to establish and effectively implement internal control.As an indispensable control link of business-level internal control,the internal control of the budget business should receive special attention.At present,there are indeed some drawbacks,so based on the existing internal control system,it is very meaningful to analyze and research on the budget control,and then to explore what can be optimized.On the basis of summarizing and sorting out related researches on internal control,this article is based on the relevant specification documents and other normative documents,and S University was selected as a case study object for the reason that S University is a provincial key university with relatively mature overall internal control construction.Therefore,it is typical and feasible to further explore the effectiveness of its budget business internal control.Combined with the basic situation of S University and its internal control of the budget business,using the fuzzy comprehensive evaluation method to evaluate the internal control,to find the deficiencies,and combined with the survey results,to make a specific analysis of the problems and their causes in the internal control of S University’s budget business,and to target them.The optimization design mainly includes strengthening the construction of the budget information system,ameliorating the budget planning,optimizing the management and control of the budget implement,refining the budget performance evaluation mechanism and so on,hoping to play a role in the optimization of the internal control of S University’s budget business,and provide reference opinions for the evaluation and perfection of the internal control in other colleges and universities.