Research On Internal Control Of Budget In Colleges And Universities

The state has paid more and more attention to higher education and increased investment in higher education.At the same time,with the deepening reform of education,universities and colleges have been expanding their schools and enjoying autonomous rights gradually.However,the corruption within colleges and universities reveals the drawbacks in the course of operation.Therefore,how to use funds efficiently and reasonably,and how to maximize the resources in the condition of ensuring the safety and legality use of public resources has become a problem that colleges and universities have to solve.To use the funds of colleges and universities in a healthy and orderly manner,a sound internal control system needs to be established.The internal control of colleges and universities refers to the establishment of a series of systems,the implementation of relevant measures and procedures,the prevention and controlling of school economic activities,so as to achieve legal integrity,security of assets,true and accurate financial information,efficiency and effectiveness of the control objectives.The budget,one of the most important management methods,plays an important role in the operation of colleges and universities.The distribution of resources in colleges and universities is through the control of budget making,budget executing and the control of budget performance evaluating to realize the monitoring on the usage of the funds and analyzing the usage of resources.Thus,relevant rewards and punishments system are provided so as to ensure the use of funds in a legal and efficient way.Based on the financial control theory,public management theory and principal-agent theory,this paper studies the Internal Control System of Colleges and Universities and the Internal control of administrative institutions.Besides,the author also consults the relevant documents of budget control in colleges and universities to further analyze the meaning of internal control,the principle and the goal of internal control of budget business in colleges and universities.After that,the writer introduces the general situation of the internal control of budget office in CT colleges and analyzes the problems existing in the internal control of budget business through the budget implementation of CT colleges in recent years,and puts forward corresponding solutions.By analyzing the internal control situation of CT budget in CT colleges and universities,the author finds that there are three problems: first,imperfect internal control environment: second,unscientific and unreasonable budget preparation: third,lacking of effective incentive system for internal financial budget.To solve the above problems,the writer combines the five elements of internal control,and puts forward that colleges and universities should optimize the budget control business internal control environment,improve the control of budget making process and budget executing,establish budget performance evaluating and so on.Meanwhile,this paper also comes up with corresponding proposals according to current situation on universities' budget internal control.The solving of these problems in CT colleges is beneficial to other colleges and universities as well.