The Internal Control Of The Provincial Public Universities In Hubei Province Research

Colleges and universities are the main positions for personnel training.The government has always attached importance to the development of higher education.With the expansion of the authority and size of running schools in universities,the single financial appropriation model has begun to shift to a diversified funding model.Diversified financing has injected fresh blood for the development of colleges and universities and accelerated the pace of development of colleges and universities.Diversified funding has led to active and frequent capital flow in colleges and universities.Some colleges and universities in order to compete,expand blindly,regardless of whether there are hidden risks such as finance,school and other risks.Since the 18 th National Party Congress,the Party Central Committee has made greater efforts to fight corruption and promote honesty,and illegal events in colleges and universities have been frequently exposed.The reasons for this are mainly insufficient attention to internal control construction,risk prevention awareness,and the concept of the rule of law.Relative to the internal control of enterprises,the construction of internal control in universities has started late.In 2012,the Ministry of Finance promulgated the "Standards for Internal Control of Administrative Institutions(Trial)".For the first time,the government standardized the internal control of administrative institutions from the institutional level.The Ministry of Education promulgated the "Guide to the Internal Control of Economic Activities of Universities Directly under the Ministry of Education(Trial)" in 2016,laying the foundation for the development of internal control in universities.Hubei Province is a famous province of education.Accelerating the research on the internal control of provincial universities is more practical.This paper selects 11 provinces and universities in Hubei Province as the sample of public universities(located in Wuhan City),designing survey questions,visiting surveys,and using principal component analysis and weighted synthesis analysis methods.Through analysis,the following problems are mainly found: Internal control Inadequate normative awareness,lack of internal control professionals,lack of execution at the business level,lack of open communication channels,and lack of self-evaluation mechanisms.Finally,it proposes related suggestions for improving the internal control of colleges and universities in the hopethat,to a certain extent,it can contribute to the research and improvement of internal control theory in colleges and universities.In short,the overall situation of the internal control of provincial universities in Hubei Province is not optimistic.At present,the standardization of internal control in colleges and universities is still at a preliminary stage.The issuance of "Specifications" and "Guidelines" has accelerated the pace of the construction of internal control systems in colleges and universities.Research on internal control problems in colleges and universities will surely become a topic of concern to everyone.