Research Of Optimization Of Internal Control System In University X

In recent years, with the increasing funds into higher education, the financial management level leaves direct influences upon the effectiveness of university investment. However, at present, there are still some problems in the internal financial management in Chinese institutions of higher learning:the imperfection of the system, poor responsibility clarification, unclear process, irrational control node, unsatisfactory supervision and evaluation, and improper and illegal use of funds, etc. The internal control in institutions of higher learning is an important system arrangement as well as a management activity, and is the foundation of sustainable development of institutions of higher learning. It is of great significance for institutions of higher learning to realize connotative development, enhance the comprehensive power of university operation, to establish and optimize internal management.This paper targets at the internal control system in University X. Starting with the basic principles and relevant standards of internal control in institutions of higher learning, this paper analyzes the status quo of internal control in University X. Through methods of risk assessment, we try to find the defects of internal control system, have worked out the steps to optimize the internal control of University X and clarified the goals of internal control system optimization. By establishing systems, procedures, processes and methods, we start from both the institutional and professional aspects of the internal control system in University X, and have conducted the designs of internal control system optimization in University X. At the same time, we have put forward the conditions to implement and guarantee the optimization of internal control in University X, and have foreseen the prospects for the development of internal control system in institution of higher learning.The study of the internal control system optimization in University X has a certain reference value to the perfection of the internal control system in other institutions of higher learning.