A Study On The Optimization Of Internal Controls Of University Logistics

The economy of China has been developing tremendously since the reform and opening-up policy. Meanwhile, there are higher requests for higher education which provides the economy with an intellectual support. There is also a boom of Chinese colleges and universities as the high-speed growing of the economy. with the recent 30 years’ socialized reform of logistics for colleges and universities, there has been a positive improvement in it, from which there is a situation where the guaranteed service and profit-making business coexist.for the logistics of colleges and universities, there will be an effective combination of the logistics rules and the working process if effective internal controls can be used in this case, from which better operating effects will come out. Thus, to build a complete internal controlling system is an important way of improving the ability of logistics service in order to support the development of these colleges and universities.Nevertheless, There are still no complete standard internal controlling systems for the logistics, and such problems as the sense of overall controls, the quality of the controlling subjects, the execution of the rules and regulations and the intensity of internal supervision, On the basis of knowing the current internal controls of the logistics in AC university, the author chooses the cases in the university as the study objects and adopts the study methods as investigation, literature research, and normative analysis to find out the problems in it. Then the author comes up with some optimizing suggestions on five aspects including the control environment, the risk assessment, the control activities, the information and communication, the monitoring. On the one hand, these suggestions are to complete the internal controlling system of the logistics and to improve the ability of the logistics service in AC University.On the other hand, to provide the references to the construction of the internal controlling systems of the logistics for the other colleges and universities.