Research On Construction Of Internal Control System In Colleges And Universities

The theory of internal control has been successfully applied for years in various fields.It has become an important theoretical support for modern enterprise management.With the great emphasis on talent development strategy in China,the management system of colleges and universities is constantly deepening reform.Internal control gradually plays an increasingly obvious role in the operation and management of colleges and universities,which has become the necessary management means and tools to improve their own efficiency and sustainable development.For many years,most of the internal control theory has been applied to the modern enterprise management.Compared with that,internal control construction in colleges and universities started relatively late and there has not been one relatively mature and perfect internal control system till now.The construction of internal control in colleges and universities will inevitably lead to economic frequent cases,regardless of the cost benefit,low efficiency problems,which seriously affected the normal operation and management of colleges and universities,even may influence its social reputation of university construction.In view of this,we must study on the internal control of construction,promote the establishment of the internal control system and improve their management efficiency and comprehensive competitiveness in order to promote the sustainable development of colleges and universities.In this paper,a set of systematic analysis and research on internal control construction will be done on TSE college as a example.The first part is about the research background and significance,domestic and overseas achievements and the main research contents and methods.Secondly,This paper defines the related concepts of internal control and internal control of universities,and summarizes the theory of control theory and principal-agent theory,which laid a solid theoretical foundation for this research.This paper analyzes the problems and causes in the construction of internal control system in universities.Careful analysis after questionnaire survey shows that there are so many problems such as incomplete risk assessment system,to be improved internal control environment,bad information communication,ineffective internal supervision on construction of internal control.The causes of above problems mainly cover regulations,systems,the internal and external supervision.Finally,aiming at the problems of the construction of internal control system in colleges and universities,the author puts forward some pertinent suggestions which can help colleges and universities improve the risk assessment system,improve the internal control environment,strengthen the information communication with the public,strengthen the supervision of internal control.To verify the value and feasibility of this research,this paper also focuses on the results after attempts in TSE college.