Research On The Effectiveness Of Internal Control In Shaanxi Provincial Universities

In recent years,with the expansion of the scale,the present capital diversification,diversified business development characteristics,the existing university internal control effectiveness evaluation system can not adapt to the current development of Chinese universities;theory,university internal control research is seriously insufficient,the urgent need to expand the research field,therefore,the effectiveness of internal control in Colleges of Shaanxi province the research,with both theoretical and practical significance.Based on the study of the effectiveness of internal control as the premise,firstly,expatiates the background and significance of this research,in the university internal control literature collection,sorting on the basis of related research at home and abroad were summarized;then,from the internal control and the control of the two aspects of the related theory review methods using the questionnaire survey on the current situation of internal control of Colleges of Shaanxi Province,and the results were analyzed in detail,combined with the factors of COSO framework model and the "administrative norms" constructs the index hierarchical structure model,using the expert investigation method and analytic hierarchy process to confirm the weight of evaluation index;finally,considering the internal control evaluation index measurement uncertainty,to control the internal colleges of Shaanxi province by using the fuzzy comprehensive evaluation method Effectiveness evaluation.Through the fuzzy comprehensive evaluation results,we find that Shaanxi provincial universities internal control from the overall aspects and five factors of lack of effectiveness,there is still a large space to enhance and improve,in the system construction and management of university internal control index of the degree of attention is not enough,in terms of human resources should be strengthened to improve.In the campus culture also needs to improve risk identification index to do the poor,need to be improved,control activities are relatively weak,the need to improve information and communication platform,evaluation and supervision should be further strengthened.In this paper,and finally puts forward some suggestions to improve the internal control of the Shaanxi provincial universities,colleges and universities mainly from the overall internal control framework and the five elements were put forward relevant suggestions,hoping to provide some reference for the internal control of Shaanxi province and even in China,but also hope to provide a theoretical reference for the research of internal control in universities.