Research On Internal Control Optimization Of Income And Expenditure Activities Of J University

With the rapid development of the cause of higher education in our country,the investment of state funds is increasing,more and more funds flow to colleges and universities,and the economic activities of colleges and universities are becoming more and more complex.therefore,higher requirements are put forward for the financial management of colleges and universities.as a reasonable guarantee for standardizing the economic activities of colleges and universities,strengthening the risk prevention and control of clean government,and improving the level of school governance,internal control means that colleges and universities need perfect internal control to ensure the development.At present,the internal control of colleges and universities is still in the process of construction,not like enterprise internal control has formed a complete control system,there are corresponding laws and regulations,therefore,improve the internal control construction and put into practice has become the inevitable choice and urgent requirements of colleges and universities to adapt to their own development and external environment.Revenue and expenditure activities as an important part of financial management in colleges and universities,not only involves major funds but also relates to everyone in colleges and universities.therefore,the study of internal control of revenue and expenditure activities plays a vital role in improving the overall internal control.therefore,this paper studies the revenue and expenditure activities of j university,a comprehensive university,through the analysis of its internal control of revenue and expenditure activities,finds the weaknesses in its internal control of revenue and expenditure,and puts forward corresponding optimization suggestions,with a view to provide a small force for the construction and improvement of internal control of j university.This article mainly analyzes the current situation of internal control at the unit level of J University from the aspects of internal control environment,risk assessment,and internal supervision.On this basis,through field research,expert interviews,and questionnaire surveys,the flow of its revenue and expenditure activities is studied.It found that the manpower at the unit level and income and expenditure activities at the grassroots level was tight,"information islands",incompatible posts were not separated from each other,the implementation of special funds was slow,the budget was not accurate,and the reimbursement materials were incomplete,and thencombined with the actual situation of J University.Under the guidance of strengthening the main line of budgetary control and strengthening the idea of prior control,we put forward suggestions for optimizing the internal control of its revenue and expenditure activities,ensuring that J University's economic activities are legally compliant,ensuring the safe and efficient use of funds and assets,and strengthening the construction of a clean government.Improving the efficiency of the economic activities of J University.