Research On Internal Control System Of SL Technician College

In this paper,through the development of education in technical institutes and vocational schools background of their own characteristics,the pace of development to adapt to the new era of education,vigorously develop vocational education meet the national requirements,technical colleges need to continuously improve the core competitiveness and management level of their own.Through the study and investigation of internal control theory and the learning and thinking of internal control and domestic and foreign theories,it is clear that the effective way to improve the management level of technical colleges is the establishment of internal control system.In my job,I am an educator of a mechanic college.I have deep love for technician education,and I want to contribute to the development of SL Technician College.Through the research on the background and significance of the internal control in technical institutes,the contents and methods of learning and thinking of internal control and internal control theory at home and abroad,the technical route using the method of empirical research method,literature method,survey research,focusing on the SL technician Institute(paper Institute)of the internal control situation and problem analysis,the root mining the problems in the management of the school has five points,namely,the internal control environment is not perfect,the risk assessment mechanism is not perfect,the urgent need to strengthen supervision,inspection and activities,there are obstacles in information and communication,the main reason is that the internal control system is not perfect after all.Then,combined with the theory of internal control,starting from strengthening the construction of internal control,we find the idea of the internal control system design of SL Technician College,and finally design the internal control system of SL Technician College.First,we set the goal of setting up the internal control system,ensure the orderly development of related economic activities from the legal level,strive for the safe and effective use of funds,complete the financial information,and ultimately achieve the developmental strategy of our college.Second,the principles,comprehensiveness,balance,importance and adaptability of the internal control system of the college are made clear.It promotes the goal of realizing the system of internal control system.The third is to consider the two-level optimization of the college management level and business level to determine the composition of the internal control system of the college.The management level includes the design of organization structure and the design of management mode.The business level includes budget business,revenue and expenditure business,capital construction project,asset management,government procurement and contract management.In the fifth chapter,which is the core chapter,through the analysis and summary of the problems in the two major sections of the management level and business management level,aiming at the weaknesses exposed in the management process,we set up the internal control system of the college.First,the establishment of risk assessment mechanism.Here,we divide the evaluation standard of the possibility of College risk,determine the evaluation standard of risk impact degree,draw the risk coordinate diagram according to the possibility of risk,choose the coping strategies of colleges to deal with risks,so as to achieve the purpose of reducing risks.Then,the internal control system of the college management level is established.First is the organizational structure of the management level of adjustment,the new chief accountant,the board of education,academic committee and other institutions,one of the chief accountant duties of internal audit,assets,financial planning and infrastructure work of various departments in charge of foreign business tax and other departments of the business.Under the general accountant,there are internal audit institutions,asset management organizations and capital construction institutions,which clearly define the responsibilities of institutions and play their role of containment and supervision.Second is the design of the whole management mode of college,the College of the decision-making mechanism,the management rights are separated,avoid act arbitrarily,the team will be strict with the control of all kinds of tasks,make clearly the responsibilities of the offices.Third is a brief discussion of the role of the cultural spirit of the college on the construction of the internal control system,and it cannot be ignored in the construction of the internal control system.Finally,establish the internal control system at the business level.Through the business process diagram and table form,respectively for budget management,budget,business infrastructure projects,asset management,government procurement management,contract management of the construction of internal control system to sort out,to establish the examination and approval of business and supervision mechanism of the six major businesslevel,to maximize the effectiveness of the internal control system in practical application.Starting from the actual situation of the University,clarify the responsibilities and areas of mutual restraint and supervision,in accordance with the business process of each item tracking,to a supervisory role in the weak link of the internal control management of college.It is believed that the establishment and implementation of the internal control system will provide a great guarantee for the rapid and stable development of the college.It's hoped to play a positive role in promoting the construction and updating of internal control in colleges and universities,and promote the overall management of the college.As a result,the college raised the level of high education and teaching,meanwhile enhances their competitiveness.The establishment of the internal control system will serve as a reward for the achievement of the Management Quality Year.That will make the Academy to move forward of "the province first-class,well-known domestic" technical colleges.