Based On The Control Efficiency Of The Internal Control System Research

In recent years,institutions of higher learning assets and scale expanding,the economic activities of colleges and universities are becoming ever more complex,the management difficulty increase,economic crimes,both for the schools brings the development opportunity to the school management also bring challenges.The nature of the university as a business entity,its nonprofit tend to ignore the control efficiency problem,it is imperative to establish the internal control system in institutions of higher learning are.On the issue of internal control system construction in colleges and universities,many domestic scholars to think from the Angle of risk prevention,and ignored the control efficiency,not to design ways to improve the efficiency of internal control.Therefore,in order to improve the control efficiency,the paper intends to establish an internal control system which is in accordance with the characteristics of the university.Thesis emphatically in the Shandong University the concrete analysis of the internal control system in the process of building and application of related theory knowledge,access to related books,journals and other data,draw lessons from the domestic research results of the internal control system at colleges and universities,and gather information,the present situation of internal control system of Shandong University to collect data for analysis.In the analysis of the internal control system of Shandong University,the existing problems are found and the reasons for the problems are analyzed.Finally,the author puts forward the measures to establish the internal control system of colleges and universities.Paper first introduces the internal control system to establish the background,significance and literature,as well as the paper research content,method,innovation points and architecture,and expounds the internal control,internal control of colleges and universities,and the efficiency of the internal control related theory.Then investigate the situation of internal control,analyze existing problems and make recommendations.Finally,taking shandong university as an example,this paper introduces the present situation of internal control of shandong university and analyzes its evaluation and analysis using fuzzy matrix method,and finds the problems existing in the unit level and at the business level.In view of the problems found,and connecting with the factors that influence efficiency of internal control,analyzed the pertinence,finally put forward the ways to improve the efficiency of internal control,study ways to establish a system of colleges and universities based on the control efficiency of internal control.Finally,it is hoped that the paper can be helpful to the construction of internal control system of Shandong University,and can be used for reference value for the construction of internal control system of other universities.