Research On Evaluation Of The Internal Control System Of Vocational And Technical Universities

In recent years,with the state attaching increasing importance to occupational education,a proportion of general colleges have been planned to transform toward occupational education.This has caused occupational schools to constantly expand enrollment and improve their facilities,resulting in improvement in both the teaching quality and students' professional competency.With increasing capital input,occupational schools have experienced significant rises in both income and expenditures,so that funds management has become more and more important for the schools,implicating increased complexity and difficulty of management.To keep up with a favorable teaching environment,it is necessary for occupational schools to develop their financial system,logistics and infrastructure.An internal control mechanism has thus been introduced to the management of occupational schools,marking the shift toward a modernmanagement approach.More commonly adopted by social enterprises,internal control mechanism is intended to enhance an enterprise's financial management and improve its risk tolerance.The introduction of internal control mechanism to colleges and occupational schools marks their transition to a market-oriented financial management pattern,which is expected to allow better use of funds in occupational schools.The purpose of internal control is for the occupational schoolto improve the financial supervision quality,perform management as planned,and minimize financial errors and frauds,thus enhancing their financial management level.There are differences between occupational schools and general colleges in internal control.While general colleges rely on government appropriations to raise funds,occupational schools have more extensive sources of funds,including,inaddition to government appropriations,social fund raising,cooperation with social enterprises,and research programs,which offer them greater financial support.The complex sources of funds have however made it more difficult for occupational schools to manage funds.It is therefore desirable in internal control to strengthen management and supervision on various aspects including sources and use of funds,supplies,and accounting,so as to give full play to the funds.This paper is intended to investigate the internal control mechanism for occupational schools,taking into account the existing problems in their financial management that have had negative impact on internal financial control and rational use of funds.In reference to the previous research results,this paper initially addresses the existing problems in financial management and internal control objectives,taking Henan Medical College as an example.Then,based on case study and the accounting control theories,the paper probes into the internal control procedures for the occupational school,and,based on its current financial management status,proposes a framework of internal financial control mechanism,in an attempt to provide reference for the school in conducting internal control.Chapter 1 presents the introduction part,which describes the current status and existing problems of internal control within colleges,the research purpose and research background,and relevant theories and methods used in the paper.Chapter 2 gives the literature review and concept introduction.In this Chapter,relevant theories and concepts of internal control are introduced,especially the theories of internal control in colleges and universities.Further,the differences in internal controls between vocational colleges and ordinary colleges are compared,and general characteristics of internal control in vocational and technical colleges are described.Chapter 3 delivers the basic descriptions of Henan Medical College and expounds major problems in its internal control and the underlying reasons.Chapter 4 mainly describes the data analysis and modeling process,and fuzzy analytic approach is adopted to conduct quantitative analysis of the internal control in Henan Medical College.Chapter 5 analyzes the reasons for theproblems in internal control of Henan Medical College and puts forward corresponding countermeasures,providing theoretical guidance and basis for improving the internal control in the College.Furthermore,through empirical analysis and analogy,the general problems in thecurrent internal control of vocational and technical colleges in China are identified,offering theoretical guidance for other colleges and universities to enhance their internal control level.Chapter 6 presents the conclusions and prospects.