Research On Financial Internal Control Of F University Construction Project Under The Background Of "Streamline Administration,Delegate Powers,and Improve Regulation And Services"

The Ministry of Finance of China issued a notice on the "14th Five Year Plan Outline for Accounting Reform and Development",emphasizing that administrative institutions,including universities,should continue to deepen the "Streamline Administration,Delegate Powers,and Improve Regulation and Services" reform and promote accounting reform for government and non-profit organizations.As one of the important nonprofit organizations,universities need to balance the relationship between expanding their authority and strict supervision in the process of deepening the reform of "Streamline Administration,Delegate Powers,and Improve Regulation and Services".This requires universities to not only give more overall authority to grassroots units and business departments,but also to strictly supervise and take risk prevention measures.In recent years,with the increase of enrollment rate in Chinese universities,the number of college students is increasing year by year.Correspondingly,the scale of universities is also expanding,and the business activities of infrastructure construction in universities are also increasing.The financial internal control management of university construction projects is becoming increasingly important.However,universities have a weak awareness of internal control over infrastructure projects,and the management of infrastructure has not received the necessary attention.Institutional construction and management methods are relatively lagging behind,and cases of corruption among management personnel also occur from time to time.Therefore,it is particularly important for universities to establish an effective internal control system,attach importance to the internal control management of university construction projects,control the risk points of university construction projects,use the construction project quota reasonably,and truly promote the smooth progress of the "Streamline Administration,Delegate Powers,and Improve Regulation and Services" reform.This thesis takes F University as a case study and refers to documents such as "Internal Control of Administrative Institutions".Based on "Internal Control Theory" "Risk Management Theory" and in the context of the "Streamline Administration,Delegate Powers,and Improve Regulation and Services" reform,and scientific research methods such as questionnaire surveys,field research,and interviews were used to analyze in-depth the problems at the unit level,business level,and daily management level of the case university’s construction projects,starting from the project process.It was found that there were problems such as unreasonable organizational structure,inadequate project justification,insufficient budget execution,and low information communication efficiency.Based on this,optimization suggestions were proposed: By establishing a risk management internal control committee,optimization of organizational management structure can be achieved,project approval mechanisms can be improved to strengthen feasibility studies,budget preparation levels and budget management methods can be enhanced,and information communication can be strengthened through the improvement of information system construction,etc.,in order to improve the level of internal control management of the university and provide strong support for the creation of a good teaching and research environment.This thesis conducts research on the financial internal control situation of case university construction projects and proposes optimization suggestions at three levels: unit level,business level,and daily management based on the problems.It aims to improve the internal control level of case university related construction businesses,promote first-class management of universities,and provide certain reference significance for internal control of other university construction projects,Let universities truly attach importance to "Streamline Administration,Delegate Powers,and Improve Regulation and Services",and implement these three aspects in detail,helping to develop internal control in public universities in China and improve management performance,and to prevent the situation where excessive control leads to stagnation while excessive delegation leads to chaos.