Construction And Evaluation Of Internal Control

With the rapid development of Chinese higher education,expanding the scale of colleges and universities reform the education system of diversified economy and increasing capital scale,makes the debt risk corruption Related problems such as the financial crisis increasingly highlight,appear constantly in all sorts of headlines and related media hot search,caused the extensive concern of the society from all walks of life And the sources of these problems,all is closely related to the internal control internal control evaluation is the social economic development and the inevitable trend that a sound system of internal control,its important role on the improvement of the condition of asymmetric information and for the promotion of the internal control system construction But from the point of the actual situation,most universities are in play a role of internal control aspects there are varying degrees of various problems,at the same time,the lack of a set of practical and feasible evaluation system.This paper mainly focuses on normative research in the selection of research methods,supplemented by corresponding case analysis.It includes literature research method,investigation method and case analysis method.On the arrangement of the content,the first is for internal control,internal control of colleges and universities,and university internal control evaluation related concepts defined,expounds the basic theory of internal control evaluation,analyzed the demand of the internal control evaluation,and combining the actual situation,the problems of internal control evaluation in colleges and universities in our country has carried on the system analysis.On this basis,the author attempts to combine national policy system and related business process Y university to build a set of internal control evaluation system in colleges and universities,and analyze the internal control situation of the university of Y,summarizes the internal control problems of the school,including the management of internal control seriously insufficient,imperfect internal controlsystem construction,and the separation of powers didn't get substantial implementation issues such as coexistence problem for the national colleges and universities,there are also a lot of missing links.After the evaluation of the effectiveness of the internal control of the case universities,the improvement measures and Suggestions are proposed for the weak links in the internal control of universities.