Research On Internal Control Of University Logistics Catering

With the socialization reform of university logistics,the logistics of colleges and universities in our country is gradually transformed into a business model of self financing.In this model,business activities have potential risks and will bring a series of negative effects.The contents of the logistics department in Colleges and universities are mainly to ensure the accommodation and catering of teachers and students,and the catering activities are accompanied by a large scale of capital flow.How to avoid risks in the process of large-scale capital flow is an important prerequisite to ensure the safe operation of business activities.This paper takes the logistics catering service center of a university in China as the object,and makes a systematic research on its management status.First of all,this paper expounds the background and motivation of this topic through literature research.The internal control of the catering business and internal control of general enterprises compared to the control goal of the catering business in addition to maximize enterprise's pursuit of economic interests,including teachers and students' satisfaction;besides the general enterprise to control the daily business activities,including the use of state-owned assets.Because of the uniqueness of catering management in Colleges and universities,the research has more far-reaching significance.Subsequently,this paper analyzes the relevant literature of foreign enterprises internal control,summarizes the dynamic research of domestic university catering business activities,points out the shortcomings of the theoretical level and practical management,and illustrates the originality and construction of this paper.The research route of this paper is laid out,which leads to the research content of this paper.Secondly,the internal control standards of administrative institutions(Trial)and the COSO report are organically combined to determine the evaluation standards of internal control implementation.After investigating the current situation of catering management in four representative universities,this paper reviews the advantages and disadvantages,and draws lessons from the experience of internal control management in foreign universities.Then,interviews with DG logistics staff were conducted to learn the internal control development process and the status of internal control of DG beverage service center.Through comparative analysis,the weak links of the internal control of the center were analyzed and the causes were analyzed.Providing value guidance for the internal control design scheme of DG beverage service center.Then,by writing the construction principles and content of the internal control of the beverage service center,and providing policy and main body support,it makes the construction content more feasible,and then finds the breakthrough point of the internal control design framework.Finally,the paper puts forward the safeguard measures for the internal control of DG logistics catering,and takes the control environment,risk assessment,information communication,business activities,system supervision as the standard of five factors,and deduces the internal control framework of the catering service center.Through a case study of a university in China,the rationality and validity of the framework are verified.The research results have positive significance for the management of catering services in Colleges and universities to avoid risks.