Research On Internal Control System Of S University

In recent years,with the deepening reform of higher education,the scale of the university is also expanding,which brought a series of growth in capital flow.The internal control system in China is relatively late,which lies in the internal control system of enterprises at first.The leaders and staffs of the administrative institution are lack of awareness of internal control,therefore,it is difficult to have a development for the institutions.The current research on the internal control system is not perfect and can not meet the requirements of the school for the development of internal control.In order to implement the relevant theory of national policy and to meet the economic and business university exchanges,it is important to explore a college education to adapt to the development of a scientific and effective system,which including reasonable allocation of funding,compliance with government procurement,preventing the risk of corruption effectively,curb,post duty clear division of labor,prohibiting free use of rights,the public service and management level to achieve the optimization and so on.To establish and improve the internal control system of the unit,making the internal control management system more perfect and the process more clear,thus making it play a significant role in internal control supervision and evaluation.Based on the internal control of administrative institutions,this paper first expounds the basic theory of the definition of public institutions and the internal control of public institutions,which introduces the meaning of internal control,five elements,functions,methods and principles;secondly,it analyzes the internal control of S University from the unit level,business level,risk assessment,supervision and evaluation of four dimensions.Through the investigation,it is found that there is a lack of professional risk assessment personnel in the construction of the internal control system of S University,which does not form the risk assessment of the long-term risk assessment mechanism.The internal supervision and evaluation mechanism is not perfect.At the business level,there are problems about the budget and the assets.At the unit level,there are communication,staffing and other issues.In view of these problems,S University finds a solution to the problem,including: the establishment of risk assessment mechanism,improve the organizational level of the organization,communication mechanism,internal control system and business level to strengthen the income and expenditure,budget management,government procurement and internal control of assets,giving full play to the usage of supervision and evaluation.Through the analysis of the four dimensions of the school internal control,it is hoped to provide resources and suggestions for the internal control construction of the major colleges and universities.