Research On The Optimization Of The Internal Control System Of XX Construction Projects In Colleges And Universities

In recent years,with the increase of the enrollment rate,the expansion of colleges and universities has led to a sharp increase in the demand for infrastructure projects.Due to the huge capital of university infrastructure projects,and the internal management mechanism is not perfect,the economic corruption cases frequently occur in colleges and universities.Improve the internal control management of construction projects in colleges and universities,for the protection of the assets in colleges and universities,the rational use of colleges and universities of construction fund,to ensure the legal compliance of infrastructure project activities,effective prevention and control its risk is particularly important.This paper takes XX university as the specific research object,based on the theory of internal control,internal control specifications issued by the recent and economic activities in colleges and universities internal control requirements prescribed by the guidelines and other normative documents.According to the actual situation,the internal control of XX university infrastructure project is analyzed.Internal control environment is mainly from the organizational structure,post setting and related system constituting aspects analyzed,and then to the existing control activities,and related process are described,information communication and internal supervision are analyzed in detail.In the research and analysis,it is found that the internal control system of the infrastructure project established by XX university is still quite good,but there are still problems in some aspects.Therefore,according to the five elements of internal control,specific optimization solutions are proposed respectively.First of all,internal control environment,strengthen the awareness of internal control,establish training and learning system,and reasonably add relevant functional positions;Secondly,in the risk assessment,a set of assessment methods suitable for the actual situation of the unit should be formed,and the risk control matrix should be developed for the key links.Then it rearranges and improves the process of each business link,strengthens the centralized management of each link,separates the incompatible post responsibilities,and strictly implements the authorization examination and approval control;Thirdly,improve the information and communication management mechanism of infrastructure projects,establish and improve the internal control risk management information system,timely open the information and hold regular project meetings of infrastructure projects;Finally,strengthen the construction of internal control supervision system,strengthen and perfect the function of internal supervision,and realize the purpose of internal control supervision.In order to improve the management level of the school,strengthen and regulate its internal control.It aims to provide reference value for the construction of internal control system of infrastructure projects in other universities.