Research On Internal Control System Construction Of Colleges And Universities

In recent years, with the vigorous development of higher education, college scale expands rapidly, doubling of cash flow, economic activity is complicated, the existing internal control system can't fully meet the needs of the development of the school. Under the new situation, study how to build a set of corresponding to the development of higher education, scientific and effective internal control system, to standardize the economic activities of colleges and universities, improve the public service efficiency and the level of internal governance is of great significance.In this paper, using the method of investigation and research, case studies, draw lessons from the COSO report and "administrative institutions internal control standard", from the unit level, business level, risk assessment, supervision and evaluation four aspects:designing questionnaire, investigating the Z colleges and universities internal control situation. By survey data analysis found that Z university organization set up internal control system construction, the internal control system, human resources management mechanism and internal information communication system is not perfect, did not establish long-term effective mechanism of risk assessment, internal and external oversight role not into full play, the internal control evaluation mechanism is unsound and other unit level problem and other problems of the business level. In view of the problems, and puts forward some countermeasures for constructing the Z effective internal control system, in order to achieve effective internal control system construction in colleges and universities set up and improve the Z, at the same time hope that this article put forward the countermeasure and the suggestion, for our reference and reference for the other colleges and universities to strengthen the internal control.Eventually conclude that Z in colleges and universities should perfect the internal c ontrol unit level, strengthen the business level of internal control, improve the risk preve ntion and evaluation mechanism, give full play to the internal and external supervision, establishing the internal evaluation mechanism and so on efforts to promote Z in college s and universities to build and perfect the internal control system. Z colleges can design according to this article the basic internal control evaluation index, from the business le vel, unit level, risk assessment, evaluation and supervision on a regular basis to build th e internal control system evaluation and analysis.