Research On The Optimization Of Internal Control In Higher Vocational Colleges

Higher vocational education,as the "base camp" of technical skills training,continuously provides professional and applied talents for China,which enables China to get strong human and intellectual support in the development of high-end manufacturing industry.In contrast to the high importance attached to education by the state,higher vocational schools also lack sound management process and mechanism in internal management,and a series of problems have emerged that need to be solved,which affects the use of management innovation to promote internal institutional innovation in higher vocational schools to achieve the reform goal.Based on the theory of internal control,the development history and status of internal control at home and abroad,this thesis further discusses the application of internal control theory in the field of higher education institutions,and takes H Vocational and Technical College as a case,and takes the five major aspects of control environment,risk assessment,control activities,information and communication,and supervision activities in accordance with COSO theory.The research questionnaire was used to explore the problems in the area of internal management of H Vocational and Technical College;at the same time,we analyzed the causes of the management deficiencies of internal control in H vocational and technical college,and then used the AHP hierarchical analysis method to construct an evaluation model of internal control norms,determined the relative weight vectors through the expert interview method,completed the model construction after the calculation of the judgment matrix,and finally proposed the solution measures one by one according to the structural weight ratio of the model.The results concluded that.First,the internal control evaluation model shows that the overall weight of internal control risk assessment and control activities of H Vocational and Technical College is larger,among which the total proportion of assessment mechanism,control measures and internal system and system is higher;for information environment and internal supervision,the relative proportion of information feedback and supervision evaluation is higher;although the control environment accounts for a lower overall weight,human resource allocation still belongs to the part that needs attention.Secondly,the problems of internal control in H Vocational and Technical College are mainly reflected in the following: the internal environment process design and staffing need to be further optimized,the risk management mechanism needs to be improved at all levels and dimensions,the internal management system and system of control activities are not yet sound,and the degree of informationization is still in a state to be strengthened.The reasons for the internal control problems of H Vocational and Technical College are mainly reflected in the following aspects: the leadership of H Vocational and Technical College does not pay enough attention to internal control,the internal control system is not perfect,the internal control talents are not enough,and a perfect internal control information system is not established.Therefore,in terms of optimizing risk assessment,this paper proposes improvement suggestions such as updating risk management concept,establishing risk assessment system,and strengthening control at the main business level;in terms of optimizing control environment,this paper proposes improvement suggestions such as raising the importance of internal control,improving business process planning,and optimizing human resource allocation mode;in terms of optimizing control activities,this paper puts forward improvement suggestions such as regular rotation of posts,ensuring effective separation of "three powers" and using information control technology to strengthen activity control;in terms of optimizing the construction of internal control system,this paper puts forward improvement suggestions such as improving the setting of sub-systems,enhancing information exchange and feedback between systems,and strengthening information disclosure and disclosure;in terms of optimizing internal supervision,this paper proposes to strengthen risk-oriented audit,ensure the professionalism and independence of internal audit,and enhance the use of information technology for internal audit.In summary,by identifying and discussing the problems of internal control in H Vocational and Technical College,this paper makes suggestions for improving the construction of an operation system that is in line with the characteristics of higher education institutions,and proposes improvements after effectively evaluating the shortcomings of the existing internal control system,which is conducive to the formation of a more rigorous and scientific internal control system in higher education institutions.