Research On The Evaluation And Improvement Of Financial Internal Control Quality In HT College Based On FAHP Method

At present,the country is vigorously developing the education industry,and vocational education is also the object of national key development.With the strong support of the state for colleges and universities,colleges and universities themselves are also expanding.Nowadays,the economic business and activities of colleges and universities are increasing day by day,and the sources of funds are also expanding,so the financial management activities of colleges and universities tend to be complicated.This will bring more challenges and opportunities for universities to develop better,higher and faster.As the central link of internal control in colleges and universities,financial internal control is the key guarantee for the long-term development of colleges and universities and the smooth implementation of strategic planning.The orderly management of relevant systems of financial internal control can not only improve financial management and improve the quality of accounting information,but also ensure the efficient and orderly implementation of financial work,reduce financial risks,and achieve the ultimate goal of efficient and high-quality governance.This thesis reviews the development achievements of internal financial control at home and abroad and the related documents of internal financial control in colleges and universities,and deeply analyzes the operating mechanism of the financial internal control system in HT College based on the connotation of internal financial control and related theoretical systems,and the fuzzy analytic hierarchy process as the main method.The fuzzy analytic hierarchy process(FAHP)model is established based on the field survey method to analyze and evaluate the quality of HT College’s financial internal control,and then the evaluation results of HT College’s financial internal control quality are summarized and analyzed based on the five elements of financial internal control in COSO.Some problems were found,mainly including: the incompatible job system was not implemented,the financial risk control was not in place,the budget was not implemented effectively,the information communication was not sufficient,and the supervision was not in place.Finally,by summarizing and analyzing the problems analyzed above,we put forward quality improvement suggestions for HT College’s financial internal control,such as optimizing the financial internal control environment,improving the financial risk regular evaluation mechanism,optimizing the financial internal control activities,strengthening the college’s information and communication activities,and strengthening internal supervision and management.This provides a new perspective for the optimization of HT College’s financial internal control,and also provides a reference for the evaluation and optimization of other similar universities’ financial internal control.