Research On Optimization Of Internal Control Of Economic Activities In Provincial Universities

After the reform and opening-up,China's economy rises rapidly,along with that,the cause of education also has faced with the fast developing time.With the government's increasing investment in Higher Education,the size and scale of colleges and universities in China have increased correspondingly,and the amount of disposable funds in colleges and universities continue to increase.But with the development of colleges and universities,some problems showed up,such as corruption.In this context,the issues,like the internal control system of colleges and uni versities is not perfect,not strict,and not easy to operate,became very prominent.Therefore,it is now imperative to establish a comprehensive internal control system in colleges and universities.This paper starts from the theory of internal control,through the arrangement of the domestic and foreign internal control theory and the comparative analysis of the internal control theory between universities and enterprises,according to the characteristics of Provincial Universities,economic activities and the particularity of the internal control requirements,and finally discuss about the internal control theory suitable for provincial colleges and universities.Here,we take the Z university as an example,using the results of internal control theory,and make an in-depth analysis of the internal control system of the Z university and the existing problems from the control environment,risk management,control activities,information and communication,monitoring and other aspects.Combined with the characteristics of economic activities of provincial for instance,change the organizational structure,change department functions,establish a risk assessment mechanism,establish a contract management system,strengthen scientific management,improve the information disclosure mechanism and the independence of audit department.At the same time,establish and improve the risk assessment of coping mechanism and internal control activities,strengthen information communication,improve the supervision function.As the result,to ensure the compliance of economic activities to ensure legal,safe and effective use of university assets,improve the efficiency of resource allocation and use,to prevent the occurrence of corruption,to reduce all kinds of risk in universities,to ensure the quality and effectiveness of education sci entific research administration of public services,and to achieve better social and economic benefits at the same time.