Research On The Internal Control Management Of Infrastructure Construction In Colleges And Universities Based On Financial Perspective

In recent years,with the continuous development and internationalization trend of higher education and the strong support of the state for the development of higher education,the enrollment scale of colleges and universities is expanding and the scale of school construction is also expanding.With the improvement of the quality requirements of infrastructure in Colleges and universities,the scale and proportion of investment in infrastructure construction is also increasing,and the resulting risk is also increasing.To generally exist in the college infrastructure internal control awareness is weak,the bidding system is not perfect,the project quality control is not comprehensive and final accounts audit lag and other aspects of the problem,all show the university infrastructure management in the internal control system is not perfect and not paying attention,resulting in increased financial risk management,work can not be carried out smoothly,how to to solve these problems,improve internal management,to ensure the safety of funds and the use efficiency,has an important research value for infrastructure development in Colleges and universities.This paper summarizes the theory of financial management and internal control,and summarizes the research status at home and abroad,taking L University as an example,combined with the practical experience of the relevant national laws and regulations and work,by using the method of literature,case analysis,questionnaire,interview and investigation combination,based on the perspective of financial management,a detailed understanding of the situation L university internal control infrastructure,and as a research direction,summed up the main problems existing in internal control construction,and then from the five elements of internal control of the problems the causes are analyzed,and finally puts forward some suggestions to improve the internal control of university infrastructure management,the construction of internal control organization the architecture of process optimization,put forward to strengthen risk control,key infrastructure financial management control,audit supervision and improve the measures to improve the University The level of internal control management of infrastructure construction ensures the safety of the school property and improves the efficiency of the use of funds.In order to meet the needs of information and communication under the new situation,the information construction should be introduced into the management of infrastructure construction in the new situation,so as to promote the more perfect function of internal control.This paper is from the angle of financial management,and combining the characteristics of university infrastructure management are studied,so as to provide some reference for perfecting the construction of internal control,and to promote the infrastructure construction and development of internal control plays a positive role.