Study On The Evaluation Of Internal Financial Control Of Universities Of China

From the practice of western developed countries, establishing an effective internal control system is regarded as an effective way of solving existing potential economic problems, effective financial internal control can improve the service efficiency of funds, reduce loss of property risk. From the internal control theory research, however, the enterprise internal control research is seriously valued than institutions of the internal control research. This article in view of the current college financial internal control already cannot satisfy the need to adapt to the new environment in our country, we design a financial internal control evaluation model fit for colleges in China in the situation at present, in order to find out weakness of the internal control system, improve the financial internal control system and improve financial management level. According to the characteristics of subject, we adopt comparative analysis, combine the qualitative analysis with quantitative analysis, and integrade theoretical research with case study.First of all, the article defines the college financial internal control evaluation related concepts on the foundation of related evaluation research. Discussion is made on the necessity of the system of financial internal control the definition, types, describes the college financial internal control evaluation of meaning, necessity and related theory.Secondly, we analyze the situation the financial internal control evaluation of the university. Explain the differences of internal control of the universities compare with the companies, analyzes the weak points in current financial internal control of college, and internal control evaluation in the internal links of the status. Based on the importance of the evaluation of internal control in financial management in universities, looking for a feasible and appropriate evaluation method for monitoring the effective operation of internal control, and continuously promote and improve the system of internal control, has become a reality the problem at present.Once again, the college financial internal control evaluation principle is the prerequisite, combining the fuzzy mathematical theory and control self-assessment approach the establishment of internal control fuzzy comprehensive evaluation model, through investigation questionnaire and index factor pairwise comparison we obtained score values and weight values , using mathematical methods such as matrix transformations to get the final evaluation results.Finally, we apply the fuzzy comprehensive evaluation model to YS university financial system for an example, points out its defects of financial management and relevant measures are put forward.