Internal Control Optimization Research Of Compulsory Education In Primary And Secondary Schools

With the state's strong support and investment in education,compulsory education in China has entered the stage of comprehensive reform.In order to further improve the internal management level and risk prevention ability of compulsory education primary and secondary schools,to ensure the efficient and standardized use of financial funds,the construction of a scientific?complete and rigorous internal control framework has gradually become a step by step.An important part of school management.China's "Administrative Institutions Internal Control Standards(Trial Implementation)"(accounting(2012)21)since January 1,2014 at all levels of administrative institutions in the country for the first time,for primary and secondary schools in compulsory education,internal control is still in the exploratory optimization stage.Starting from the representation problems of budget management,revenue and expenditure management,government procurement management,asset management,project management,contract management,this paper takes the general status quo and problems of internal control elements as internal environment,risk assessment,control activities,information and communication,evaluation and supervision.Guided research ideas,combined with the actual case of Y middle school,from the table to the inside in-depth analysis of the current stage of compulsory education in primary and secondary school internal control problems and put forward improvement measures,and then comb a set of budget as the main line,capital management as the core,process control,with the system for restraint of internal control research Study the conclusion.The innovative point of this paper is that the author combines the practical work experience and the related literature to discuss the internal control with the characteristics of primary and secondary schools in compulsory education which few scholars have studied,and puts forward the establishment of comprehensive performance evaluation management model,and constructs the whole process optimization of pre-evaluation,in-process implementation and post-evaluation.The countermeasure scheme of the Ministry control framework has certain practical significance to ensure the honesty and efficiency of compulsory education and the effective use of funds,and to promote the smooth development of education and teaching activities.