Study On Internal Control 0f L&N University

In recent years,China's rapid economic development,high-tech innovation projects doubled,high-end talent needs more and more,in this trend,China's higher education has made rapid development,private institutions mushroomed,School competition such as forest.The economic activities of colleges and universities are becoming more and more complicated,and the expenditure is mainly from the previous research and teaching.In the past,the business to research for the business center,the focus of internal control,mainly in teaching and research-oriented,as the cultural construction,logistics services,the quality of workers,the existing risks and future risks are not as control points Plan.With the expansion of scale and the complexity of affairs,the accounting business is heavy,the control business is wide and complex,and the internal control of colleges and universities in our country is weak,and the effective supervision and evaluation system has not yet been established,which leads to the existence of irregularities and malpractices phenomenon,It is urgent to control research within institutions of higher learning.Based on L&N University as an example,this paper revolves around the internal control elements of the understanding of the internal control status quo,analysis of the internal control problems and the causes,and put forward Suggestions for improvement,for the study of internal control theory of institutions of higher learning to provide some Suggestions,in order to promote the practice reference for the healthy development of the institutions of higher learning.In this paper,reference to the relevant norms issued by the Ministry of Finance and internal control guidelines,combined with the COSO of the five elements of internal control theory,using the method of literature analysis will be carried out in developed countries and China's internal control theory,to discover the laws;investigating the use of individual interviews to understand the basic situation of L&N University;use case analysis,data collection and analysis there are various elements of L&N in higher education the problems of internal control,the internal control system to promote the establishment of the.Comprehensive use of various methods,pointed out that control environment of L&N University is not ideal,do not attach importance to risk assessment,control activities should be strengthened,the information is not comprehensive,communication needs to be improved,the strength of the internal supervision and evaluation is not strong,According to the specific environment,perfect the control environment,strengthen the risk awareness,strengthen the control activities,improve information communication,strengthen supervision,etc.Suggestions for improvement.