Study On Internal Control And Risk Prevention Of HM College

In recent years, with the support of national policy, private higher education has become an important part of higher education, private colleges have occupied a very important role. But any transactions in the process of rapid development with various new problems, the private colleges as well. Most private colleges focus on how to share in the fierce competition, but ignored its connotation construction, there is no corresponding control measures, is the one inducing the inefficiency of the internal management. At the same time, during the past hundred years of development, has gradually perfect the internal control and risk management theory, and has been widely used in the enterprise. Therefore, how to apply internal control and risk management theory to the private colleges to become strong, solve new problems.The purpose of this study was through investigating and analyzing the present situation and problems of internal control of HM college, puts forward some countermeasures for risk prevention, provide HM college managers has guiding significance to the solution, for reference in practice. Is conducive to balance the relationship between the stakeholders; To improve the service efficiency of funds; To improve the efficiency of management, risk aversion; To ensure the implementation of strategic goals; To prevent fraud, strengthen internal supervision.This paper uses literature research, questionnaire survey method, interview method, sum up method, such as research methods, with HM college as the main body in the case, according to ask questions, analyze and solve problems of thinking for research. The research content is divided into the following five parts:The first part, the paper puts forward the internal control and risk prevention research background, purpose and significance, on the basis of related literature review, research methods, contents and framework is put forward.The second part, this paper introduces the definition of internal control and risk management theory and elements. For defining the private colleges internal control and risk management, at the same time, the private colleges and universities in the internal control.The third part, with HM college as an example, this paper introduces the basic information of the institute, college internal control present situation and in-depth analysis, find out the existing problems and its risk.The fourth part, HM college risk prevention system of budget management, cash management, procurement management, fixed assets management and construction project management of five module design schemes are put forward.The fifth part, summarize the content of the research conclusion, and put forward the outlook for future research.By studying the following conclusions: the theory of internal control and risk management theory is not in conflict; Eight elements of enterprise risk management theory can be reference for private colleges; Through the case study sums up the problems and risks; Improving the system of private colleges risk prevention design. Due to lack of knowledge and experience, the writer of this article research is not enough comprehensive, there are many places worth further discussing.