Evaluation Of Contract Internal Control In SW University

In recent years,with the rapid development of market economy and the change of school environment,the economic transactions of colleges and universities are happening more and more frequently.In addition to the rapid growth of the number of contractual agreements and funds signed,the negative phenomena such as debt risks and corruption crimes are also expanding,so colleges and universities should pay more and more attention to contract management.Internal control is an important arrangement in the management process of a unit to ensure that business activities are carried out effectively.However,because most universities’ contract internal control evaluation work is only based on the requirements of internal control reports to fill in,the grasp of the effectiveness of contract internal control evaluation is not accurate enough,resulting in universities not really carrying out this evaluation work yet.At the same time,the evaluation of contract internal control in colleges and universities,as the main means to prevent risks and strengthen compliance at present,helps to improve the level of risk management and internal control compliance in colleges and universities,so it is very necessary for colleges and universities to establish contract internal control evaluation system to evaluate and analyze the effectiveness of internal control.This thesis uses theories related to contracts,internal control and evaluation theory,and uses SW University as a case study to conduct a systematic and in-depth study on the evaluation of internal control of university contracts.First,the current situation of internal control and evaluation of contracts at SW University is analyzed,and it is found that the current evaluation of internal control of contracts has problems such as the evaluation criteria are not objective enough,the evaluation indexes are not targeted enough,and the evaluation results are not specific enough.Secondly,SW University contract internal control evaluation index system was constructed,starting from the construction principle and basis,and then the relevant indexes were constructed for the unit level and business level,mainly including eight aspects of work organization,mechanism construction,position setting,information system,contract formation,contract performance,contract dispute and contract registration and filing,and 60 evaluation indexes were specifically subdivided to build a complete evaluation model on this basis.Again,the effectiveness of SW University’s contractual internal control was evaluated and analyzed by expert scoring through questionnaires and combined with the fuzzy hierarchical evaluation method to determine the weights of relevant indicators and final scores,so as to target the gaps in SW University’s internal control and propose corresponding corrective measures.Finally,the thesis is summarized to draw conclusions and present shortcomings and outlook.The research results can help similar universities to provide reference ideas in the evaluation of the effectiveness of internal control of contracts,and have certain reference value for the development of the evaluation of internal control of contracts in China’s universities and even administrative institutions.