Study On The Current Situation And Improvement Of The Internal Control Of The Public Higher Vocational CSCT College

The "decision" of the CPC Central Committee on promoting a number of major issues of rule of law clearly stated: "the Department to use and allocation of financial funds of state-owned assets supervision,government investment,government procurement,public resource transfer,construction and implementation of the centralized power post exercise,a gang thing right,authority,regular rotation.To strengthen the internal control process,to prevent the abuse of power." To strengthen the construction of internal control is the objective requirement to implement the spirit of general secretary Xi Jinping and the spirit of the the fourth Plenary Session of the 18 th CPC Central Committee series of important speech of the party organization is the guarantee of power orderly,scientific and efficient operation of the effective means,from the source is an important starting point to implement the main responsibility for honest government,in improving the unit internal governance,norms play an important role and reality the significance of internal power,promoting the administration according to law,and promote clean government etc..The Ministry of Finance in 2012 issued the "administrative institutions internal control standard(Trial)",marking the unit Chinese administrative internal control system construction started,is to promote the reform of institutions in the classification,construction of service-oriented government,clean and efficient,people are satisfied with the suitable financial standardization scientific information management background in order to improve the internal management level,the administrative institutions of our country,the major move.In order to further enhance the ability of risk prevention,improve the operation efficiency and management level,higher vocational colleges pay more attention to the construction of internal control,improve the internal control system,strengthen the construction of internal control system,reasonable assurance of economic activities in school legal compliance,safety management,Asset Specification financial information is true and complete,effectively prevent fraud and corruption prevention.Taking the CSCT College of Public Higher Vocational College as a case,this paper analyzes the current situation of internal control from the school level and the business process layer,analyzes the existing problems and causes,and puts forward some measures to improve the internal control.The full text is divided into 6 chapters: the introduction of the first chapter introduces the background,purpose and significance of the research,the status of research at home and abroad,research methods,content and characteristics;the second chapter introduces the theory of internal control;Chapter 3-5 analyzes the status,problems and reasons of the internal control of CSCT College;the sixth chapter is the conclusion part.On the basis of combing CSCT College's budget management,revenue and expenditure management,procurement management,asset management,engineering management and other fields of business process control nodes and post responsibilities,the management and control requirements of key control nodes are clarified,and suggestions for the improvement of the next step are put forward.