Research On The Construction And Evaluation Of Internal Control System In Universities

The country's demand for qualified personnel has continuously increased with the rapid economic development in our country.The demand of talent triggers the expansion and expansion of colleges and universities.The state's investment in education has been increasing year by year.The more funds the state allocated for education,the higher the impact of higher education and research on the country's development.The use of university funds involves infrastructure construction,government procurement,teaching,research and other aspects.However,it had nearly 150 university leaders been reported for alleged corruption according to the disciplinary case statistics announced by central commission for discipline inspection commission website in 2014-2017.Colleges and universities have become the key areas for fighting corruption and building clean government with the rapid development of university career and the risk of college clean government has become increasingly prominent.There are many aspects to the field of university clean government risk,including academic,ethical,exercise of rights,scientific research funding,enrollment admission,financial management,infrastructure projects,material procurement and school-run enterprises,etc.It mainly concentrated in the business level of university corruption.In order to ensure the safety of assets,the efficiency of capital utilization,the prevention of corruption and keep the organization in an orderly manner,it is particularly important to establish and perfect the internal control system.In December 2015,the ministry of finance issued the guidance of the ministry of finance on comprehensively promoting the internal control construction of administrative institutions.It indicates that the unit whose internal control has not been established or perfect must complete the establishment and implementation of internal control by the end of 2016.Nowadays,colleges and universities have basically established the internal control system.As an important part of internal control,the evaluation of internal control diagnoses the risks existing in the construction of internal control system,discovers the defects in internal control and promptly proposes suggestions for improving.It plays an important role in the improvement and perfection of the internal control in colleges and universities.In this dissertation,the theories of internal control,risk management,power restriction and quality management are taken as the theoretical basis for the study.The analysis is conducted on the questionnaires distributed in 10 universities in Tianjin using the factor analysis.It is found that the institution,business process and the power exercising risk dominate the risk of clean government in colleges and universities.The corruption can be effectively avoided by establishing the internal control system.Secondly,this paper takes LG University in Tianjin as an example to construct the business flow charts of budget business,revenue and expenditure business,government procurement business,asset management business,infrastructure business and contract management business,through the research and communication.It finds out the risk points of these businesses and puts forward the control measures by using the existing rules and regulations.Thirdly,suitable analysis methods(analytic hierarchy process(AHP)to determine the weights of internal control evaluation indicators and the fuzzy comprehensive evaluation method to conduct the comprehensive evaluation of the internal control)of research are chosen through the comparison of evaluation.It constructs the internal control evaluation system of LG universities and analyzed the evaluation results.At last,it expounds the conclusion of the study and summarizes the problems exist in the process of building internal control.A four-in-one university risk prevention,that is organizational coordination,cultural infiltration,network supervision and system constraints,is put forward to prevent the clean government risk of colleges and universities from the source.At the same time,it points out the shortcomings of this article and puts forward the prospect of future research.