Research On Expenditure Internal Control Of CS University

In recent years, China’s reform has been gradual deepening and opening up, the colleges has been developed rapidly and been international. The colleges expanding their size of school and the number of students, school can manage autonomy and their economic activities are becoming increasingly complex and pluralistic form single previous. And then followed by a not adaptation expenditure internal control system, and leads to the corruption cases occurred frequently. These situations will obstruct the development of colleges, as well as the negative influence public opinions will be occurred. Thus by studying the theory of internal control of universities will help to build a sound and adaptation expenditure internal control, and to match the current stage of the development of colleges. On one hand, it will improve the level of the risk management of universities, enhance their market competition and adaptability; on the other hand, it will improve the efficiency of universities’ teaching activities and promote the smooth development of economic activities.This thesis takes CS University as an example, and is theoretical based on the characteristics of college, theory of college’s internal control, and the relationship of expenditure internal control and internal control. With the help of existing research literatures, combine the expenditure budget and expenditure income and outcome, the main risk points and primary control measures of CS, analysis the existence problems of expenditure internal control from five elements of internal control. And then studies the causes of these problems. According to the existence expenditure internal control of CS, from decision-making, implementation and monitoring these three levels to builds an overall framework of expenditure internal control system. This paper will according to the five elements of internal control sets up evaluation indicators and further refinement these indicators, and then combine the theory of fuzzy mathematics and analytic hierarchy to analysis the situation of the expenditure internal control of CS. Combine the framework of expenditure internal control system and effectiveness of the evaluate of CS, proposed the safeguards measures to continuous upgrading and improvement of college’s expenditure internal control system.