Discussion On The Internal Control Of The Capital Projects Of The G College

With the rapid development of higher education in our country, the number of enrollment in universities is increasing year by year. A large number of capital construction projects in meeting the needs of school teachers and students, also led to the development of the relevant construction industry. How to solve these problems, improve the capital construction project management, has become a hot topic of research. The scale of the university expands unceasingly, the fund raising means diversification, the risk is also more complex, these questions raised the new challenge to the university capital construction project internal control validity. But the university is mainly based on scientific research and teaching, the basic construction of the internal control experience, making management work and cannot adapt to the rapid development of the school, therefore, it is urgent need to strengthen the internal control of the capital construction of universities.Taking G college as a case study, this paper mainly adopts combination research methods of theory analysis and case analysis and also the qualitative analysis method combined with quantitative analysis. According to the fundamental research ideas of "Question Definition-Question Analysis-Question solving" and based on the internal human control theory, the agency theory and the theory of asymmetry information, it takes the exploring of internal control problems inner the college as the theme and analyzes the internal control problems and the reasons in order to figure out a perfect countermeasure.First, this paper describes the nature and characteristics of private colleges and universities, and then describes the concept and characteristics of the internal control of the capital projects, including the three aspects:seriousness; complexity. Secondly, taking the capital project of G College as the case study object, this paper makes a statement on the basic situation of the capital project of G college, and then expounds the problems existing in the internal control of the capital project of G college, mainly including:(1) the management mode is backward, and the internal control is a mere form. (2) the pressure of the capital, the project budget. (3) the implementation of the infrastructure management program is not strict, the project change is flawed. (4) communication efficiency is low, the information flow delay. (5) the quality of financial personnel is not high, the staff is not familiar with the process of the capital project. And then on the basis of the G college’s capital project internal control problems for analysis, mainly in the following aspects:the internal control concept is weak; the project risk awareness; supervision and management to fulfill the responsibilities is not in place; project information communication system is not perfect; capital project internal audit system is not perfect. Finally, that G college capital project internal control problems and their reasons are analyzed, starting from the following aspects:(1) to establish a good college capital project internal control environment, which mainly include: strengthen infrastructure department leader of the awareness of internal control and control functions; clear job responsibilities, the implementation of duties incompatible system; formulate and implement the post performance appraisal system. (2) evaluation in capital project risk, risk control mechanism, mainly including:establishment and improve cost pre control system, avoid cost out of control; establish and improve and strictly enforce the contract review system, avoid and bad developers cooperation; the progressive realization of the risk guide to internal audit. (3) to strengthen supervision, improve the level of management, mainly includes:fully authorized, to play a leading role in the supervision; to implement a comprehensive quality management policy, strengthen the process control; establishing supervision system of rewards and punishments. (4) improve the information and communication system, mainly including: the use of the network, external publicity and internal information communication; regular meetings of various departments at the capital department; the establishment of the information base, public demand information. (5) to strengthen the internal control audit and audit system construction, mainly include:strengthen the internal control audit, improve the internal audit quality; improve the internal audit department status, strengthen the internal audit independence.