Research On Internal Control Of Budget In College A

The volume of higher education in China is gradually increasing,and the demand for funds is also increasing.Although much of this growing demand is met by financial allocations,it does not meet all the needs of the development of institutions of higher learning.Therefore,how to maximize the efficiency of local colleges and universities through the budget business has become a problem we need to solve.Therefore,the establishment of a sound local colleges and universities internal control system has been put on the agenda.In 2014 and 2015,the Chinese government successively issued the Standard for Internal Control of Administrative institutions(for trial implementation)and the New Budget Law of the people's Republic of China.These two laws and regulations were issued.The platform provides the legal support for the construction of the internal control of local colleges and universities,which is the symbol of systematization and standardization of the internal control system of local colleges and universities in our country.The establishment and perfection of internal control in local colleges and universities can promote the improvement of internal management level and the integrity of clean government risk prevention and control mechanism,and the internal control is divided into six parts at the operational level,among which the budget business is the most critical.Through consulting data,the author found that the existing research is aimed at the internal control of universities or the budget management of colleges and universities,but there is little research on the internal control of colleges and universities at a specific business level,and this kind of case study is more rare.So.This paper holds that it is necessary to use case analysis method to study the internal control of budget business in local colleges and universities,which is also conducive to establishing and perfecting the internal control system of budget business in local colleges and universities,so as to achieve the goal of improving the efficiency of the use of funds.At the same time,it can provide strong support for improving the development level of internal control in local colleges and universities and perfecting the internal control system of administrative institutions in our country.This article first uses the literature research method,through a large number of reading related literature,systematic comprehensive arrangement,analysis and induction,the use of public trustee theory,cybernetics,public finance theory as the main theoretical basis;the use of case analysis method of A Institute budget business internal control analysis,from theory to real An omni-directional study was carried out.By using various research methods and combining with the present situation of internal control of budget business in College A,it is found that the internal control of budget business in College A is based on weak control environment,unscientific budget planning,great difference in execution,and non-standard adjustment.The transparency of information communication is low,the strength of post-examination is insufficient,the internal supervision is weakened,and some corresponding suggestions are put forward,that is,A college should strengthen the construction of internal control environment and make reasonable budget plan beforehand.Strengthen the control of budget,and then realize the sharing of budget information,establish a complete performance management evaluation mechanism and internal supervision mechanism.Expect this article to be able to The establishment and improvement of internal control in provincial colleges and universities,especially in the internal control of provincial colleges and universities.