Research On The Evaluation Of Internal Control In Private Universities

Since the reform and opening up more than 40 years ago,China’s private education has experienced a glorious process of "from small to large,from weak to strong".Private colleges and universities have gradually become an indispensable backbone of China’s higher education,and have trained countless senior talents for the country’s prosperity,national rejuvenation and social progress.With the slowing down of population growth and the fading of population dividend,the mode of rapid development and expansion of private colleges and universities is difficult to sustain,and the contradictions and problems that have been neglected for a long time in the management gradually surfaced.As an important guarantee for all kinds of enterprises and institutions to improve their operation and management level,enhance their organizational competitiveness,achieve their organizational objectives,and embark on the path of sustainable development,internal control has become increasingly important.Obviously,internal control can form a good help to improve the comprehensive management level of private colleges and universities.The full research and scientific evaluation of the internal control of private colleges and universities,finding out its shortcomings and improving it can promote the healthy development of private higher education industry and promote the reform and progress of national higher education.This thesis takes College A as a case school,combs its basic situation and internal control status,builds an internal control evaluation model using the analytic hierarchy process and fuzzy comprehensive analysis,and calculates and analyzes the collected relevant data.According to the evaluation results and the summary of the field investigation,the article summarizes the problems and causes of the internal control of A College,and finds that A College has deficiencies in the control environment,risk assessment,control activities,information communication and supervision.In view of these deficiencies,this thesis proposes five strategies to improve the internal control environment ecology,enhance the level of risk awareness,improve the operation process of control activities,smooth the information and communication path,and strengthen the comprehensive supervision force,in order to make certain contributions to the improvement of the internal control quality and management level of A College and other private colleges and universities.At the end of this thesis,the limitations and shortcomings of the research are considered,and the development of internal control of private colleges and universities in the future and the direction of reform and progress of China’s higher education are prospected.