Research On Internal Control Issues In Public Middle Schools

Education is the fundamental guarantee for a country to innovate and develop and talents to emerge.Thriving education is the foundation for a country to cultivate talents and enhance national innovation.As a major administrative institution with educational characteristics in China,public middle schools undertake an important link between China’s nine-year compulsory education and higher education.Internal control is an effective means to ensure the standardized,orderly,scientific and efficient operation of organizational power,and it is also a long-term guarantee mechanism for the realization of organizational goals.We should give full play to the important basic role of internal control in improving the governance efficiency of administrative institutions and serving the overall situation of reform and development.Therefore,this paper studies the internal control system of public middle schools,hoping to put forward some suggestions for the construction and implementation of internal control system in public secondary schools.As a special government administration institution,the establishment and perfection of internal control system of administrative institutions have great differences with enterprise internal control.According to the Internal Control Standards for Administrative Institutions(Trial Implementation)(Finance and Accounting No.21,2012)issued by the Ministry of Finance,the internal control of administrative institutions in China is divided into unit level and business level.The unit level includes the organization of internal control work,the construction of internal control mechanism,the improvement of internal management system,the management of staff in key positions of internal control,the compilation and reporting of financial information,etc.Business level includes budget business,revenue and expenditure management,government procurement business,asset management,construction project management,contract management.Taking L public middle school as an example,this paper makes a detailed analysis of the business processes of the four major businesses of L public middle school: budget business,revenue and expenditure business,government procurement business and asset management business.For these four businesses,the field interview method is adopted to deeply understand how the internal control system of these four businesses is actually established.The questionnaire survey method is adopted to explore whether the implementation of the internal control system of these four businesses is effective in L public middle school.The case analysis method is adopted to analyze the existing internal control system of L public middle school to explore and analyze the problems.Through analysis and summary,the existing problems of internal control in L public middle school are analyzed and summarized from the level of five elements of internal control.Finally,through field investigation,it is judged whether the suggestions of internal control system in public middle school can effectively solve the existing problems.Through the study of the internal control system of public middle schools represented by L public middle school,this paper suggests the construction of the internal control system of public middle schools from the level of government legislative school regulations,the level of internal improvement of public middle schools,and the level of supervision and improvement of regulatory departments.The construction of the internal control system of public middle schools requires not only more specific guidance on the internal control system of public middle schools at the government level,but also the construction of financial laws and regulations within public middle schools.It is necessary not only to improve the internal organizational structure of public middle schools,but also to provide professional training and active guidance for personnel: it is necessary for the financial department to monitor the budget expenditure of public middle schools,and the education department needs to supervise the introduction of public middle schools.