Study On Optimization Of Financial Internal Control Operation System Of Sh Private Secondary Vocational School

As an important part of China’s education system,secondary vocational education plays an important role in the training of national vocational talents.The majority of secondary vocational schools are funded by the government,with the attributes of administrative institutions.The property of secondary vocational school determines its public welfare and sociality.However,in recent years,the Chinese government encourages private capital to participate in the construction of vocational education,and private education will become more and more important in China’s vocational education system.Private secondary vocational schools have a single source of funds,and the amount of funds is relatively insufficient.In this case,how to ensure the quality of education and teaching at the same time to promote the school to survive in the fierce market competition is particularly important,so it is necessary to optimize the financial internal control of private secondary vocational schools.This paper first sorts out the domestic and foreign research literature on private education financial internal control,expounds the concept of private secondary vocational schools and financial internal control,analyzes the theory of financial internal control and overall risk management theory;Secondly,the present situation of financial internal control of SH private secondary vocational school is described.The basic situation,financial management status and system construction of SH private secondary vocational school are introduced,and the effectiveness of financial internal control of SH private secondary vocational school is empirically analyzed.Then,based on the COSO internal control framework,this paper discusses the problems existing in the financial internal control of SH private secondary vocational school,such as imperfect control environment,imperfect risk assessment mechanism,weak control activities,not fluent information and communication,and inadequate supervision and inspection,and analyzes the causes of the existing problems.Finally,optimization suggestions are put forward for the internal financial control of SH private secondary vocational school,including improving the internal control environment,risk prevention and control mechanism,internal control activities,information and communication mechanism,and evaluation and supervision mechanism.This paper takes SH private secondary vocational school as an example,adopts the method of combining empirical research and case analysis,based on the COSO internal control framework,focuses on analyzing the problems existing in the internal financial control of SH private secondary vocational school,and puts forward an optimization scheme combining with the actual situation of SH private secondary vocational school.This paper hopes that the case study results can provide some ideas for SH private secondary vocational school to improve its financial internal control and governance ability,and provide some reference experience for other private secondary vocational school to optimize its financial internal control system.