Research On Optimization Of Internal Control Evaluation System In A University

Since the 21 st century,Chinese higher education has entered a high speed development stage.The scale of colleges and universities has been continuously expanding,and economic business activities have become increasingly complex.However,the low utilization of college resources,the low level of business management,construction project corruption and other issues have emerged,which seriously affect the development of our education cause.This shows that the expansion of the scale of colleges and universities is not balanced with the construction level of the internal control of colleges and universities,and there are still risk blind spots in the current internal control of colleges and universities,which need to be further optimized and perfected.In 2016,the Ministry of Finance not only proposed that internal control evaluation is an effective means to find the blind spots of internal control risks,but also formulated an implementation plan for administrative institutions to carry out internal control evaluation.Due to the economic business activities and unit objectives of colleges and universities and other administrative institutions there are certain differences,so part of the design of internal control evaluation scheme does not fully fit the main body of colleges and universities.The research results of existing scholars are mostly focused on the common problems and improvement measures of internal control in colleges and universities,while the research on the evaluation system of internal control is relatively few.Therefore,it is necessary to combine the characteristics of colleges and universities,on the basis of the Treasury to provide internal control evaluation system further optimized,so as to build up a set of more agree with the evaluation standard of the internal control evaluation system in colleges and universities,so as to provide reference for colleges and universities to carry out the internal control evaluation,through a review of the construction in the way of the internal control level.This paper adopts literature induction,field investigation,case analysis and other research methods to conduct in-depth research with University A as the case study object.This paper first analyzes the problems existing in the evaluation of A university’s internal control,combined with the defects of the evaluation system of A University’s internal control and the characteristics of the school’s business,using the evaluation mode of integration view to optimize the evaluation system of A university’s internal control.In this paper,the evaluation indexes of internal control are optimized into three levels,with a total of 50 evaluation indexes.At the same time,the corresponding policy clauses of the evaluation standards are marked,so that the evaluation can be based on the basis of more understandable.In this paper,through the collection of questionnaires and the use of analytic hierarchy process to calculate the weight of the evaluation index,at the same time,the fuzzy comprehensive evaluation method is used to quantify the internal control evaluation results,the results of A University’s internal control is A good level,but there are still some internal control blind spots need to be further improved.In view of the problems in the internal control of University A evaluated,this paper puts forward feasible improvement suggestions from the unit level and the business level respectively,which has strong practicability for the improvement of the internal control management level of University A.The contribution of this paper is: to optimize the internal control evaluation system of A university from the build,application,improvement of the whole process in the internal control evaluation target "to build libraries",is more practical in colleges and universities to carry out the working process of the internal control evaluation,so as to provide reference for other colleges and universities to carry out the internal control evaluation work.