A Research On The Fund Operation Risk Guard And Control Of The Fund Accounts Settlement Centers Of Higher Educational Institutions In China Based On Tongji University

With the deepening of the economic reform and the reform of the educational system, the cash flow in higher educational institutions has been increasing constantly. Here come the important problems in university finance: how to strengthen fund management to guarantee the security, reasonable and effective use of the funds. The fund settlement centers of higher educational institutions are the functional department of management of their monetary fund, the center for fund management of the entire institution, which takes the responsibility of supervision and control of the whole circulation process of the monetary funds. It is therefore the central role that the fund settlement center plays in the strengthening of the internal control of fund management in higher educational institutions.On the basis of the theory of internal control of fund management, this article combines the standard research methods with a case study to explore the system of internal control of fund management via the university fund settlement center to realize effective management of monetary funds in colleges and universities in China.The article consists of five chapters. The first chapter is an introduction to the research background, the research objective, the methodology, the structure of the paper, the main viewpoint, and the paper's contributions to the research area and its disadvantages.The second part is the risk control base of the monetary fund operation. First, We inspect the fund operation risk guarding and controlling practice of overseas universities, and appraisal the situation of the different country; then discusses the risk guard and control practice of domestic universities fund operation; Finally, reviews the research of the risk guard progress of the fund accounts settlement center in domestic and foreign universities, and discusses the fund operation risk controlling theory, specially the COSO theory, builds the theory for the paper research.The third part discusses the fund operation risk in our country universities fund accounts settlement center. This part first elaborates the fund operation risk basic meaning, the characteristic and so on of the universities fund accounts settlement center; Next, analyzes the external and internal reason of the fund accounts settlement center which the fund operation risk produces, and analyzes the type; Finally, Taken the fund accounts settlement center of Tongji University for example,We discusses the reason and the type. Through the concrete example description, this chapter conducts the real diagnosis fund operation risk situation of our country universities fund accounts settlement center, analyzes the reason which the monetary fund operation risk produces, and points out its existence the question.The fourth part is the fund operation risk guard and the control strategy of our country universities fund accounts settlement center. First aims at fund operation risk the recognition of the fund accounts settlement center proposes the measurements the certain standard and the method to grasp accurately the risk type, lays the foundation for the risk guarding and the controlling, then unifies the actual situation, obtains from exterior and internal two aspects, proposes the concrete measure to guard and control the risk. Finally, Based on the reason and the type which produces in view of the third chapter of Tongji University fund accounts settlement center, we take the COSO frame to propose internal control strategy to guard and control the risk, provide the practical feasible strategy of risk guarding and the controlling.The fifth part is the summary.