Research On Internal Control Optimization Of A Education Investment Project

At present,China's rural areas still have the problem of insufficient and unbalanced development of compulsory education.Improving and promoting compulsory education in poverty-stricken areas has become an important issue for the ruling party to promote the construction of socialism with Chinese characteristics in the new era.A education investment project emerged as the times require.Similar to other government investment projects such as "provincial-level co-ordination,county-based,Pilot-oriented and overall promotion",A education investment project aims to promote the improvement of compulsory education level in poor areas,which is unified deployment by the central government,overall planning by provinces and cities,and implementation by counties and districts.However,the implementation effect of this project has not fully achieved the policy objectives.Taking the implementation of A education investment project in Guangdong Province as an example,the policy implementation and policy results are seriously deviated,which is manifested by slow project expenditure,idle funds,false results and so on.Therefore,how to strengthen the management of government investment projects,improve the efficiency of the use of funds and improve the effectiveness of project investment has become the focus of government investment projects.Internal control is the internal mechanism of self-regulation and self-restraint in the process of project implementation.Internal control runs through all aspects of project implementation.It is an important part of project management and a strong guarantee for the smooth,steady and sustainable development of the project.As a large-scale government education investment project aiming at improving the basic mechanical conditions of compulsory education in rural areas,A education investment project benefits 23 provinces in China.The internal operation process of each province involves a number of administrative units at different levels,and the internal control of the project is more complicated.It is more and more important to strengthen the scientific and meticulous management of the project and improve the performance of fund utilization in the implementation of the project.But at the same time,it also puts forward higher requirements for the internal control work of the government education investment project,which is an important grasp to promote the healthy implementation of the project.Therefore,the level of internal control work plays a vital role in the development of government education investment projects,even government investment projects.Based on the above background,this study takes Guangdong A education investment project as an example,based on the actual implementation of the project in Guangdong Province,and from the perspective of internal control of public projects,analyzes the implementation status of the project implementation process,and points out the problems and reasons of internal control management in the process of project operation.At the same time,combined with the internal control theory research and the internal information of A education investment project and the summary of the problems encountered in the actual management of daily projects,combining theory with practice,put forward the improvement methods for it,and put forward the countermeasures to optimize the internal control of the project.The main framework of this paper is as follows:Firstly,this paper analyses the background and characteristics of A education investment project.According to the particularity of public investment project and related internal control theory,it expounds the current situation of A education investment project internal control in three aspects: system construction,management system and operation mechanism.Secondly,through the analysis of the internal control of A educational investment project,combined with my observation and summary of project operation in the process of participating in project management and interviews with relevant project managers,this paper concludes that the main problems in the internal control of A educational investment project are the lag of project system construction,lack of cohesion,lack of refinement,unclear allocation of responsibilities and powers in management system,and fund management.The system is relatively backward,the staffing is unreasonable,the project monitoring mechanism is not perfect,the information communication is not smooth,and the responsibility and power evaluation mechanism is not perfect.Through in-depth research and analysis,the main reasons for the problem are that the internal control idea is not well understood,the internal control design lacks foresight and a sound incentive system.Finally,in view of the problems existing in the current project operation,it points out the objectives,principles and ideas of internal control optimization of this kind of educational investment project.The internal control optimization of A educational investment project should focus on improving the construction of project system,creating a good internal control environment,improving management system to promote the implementation of control activities,improving project operation mechanism and enhancing the effectiveness of internal control.Energy countermeasures.Through research and analysis,this paper provides a path and method to improve the construction of internal control system and the operation mechanism of management system for A educational investment projects;changes the thinking of project management,so that it can better meet the internal control needs of A educational investment projects,and give full play to the functions and functions of internal control,and also finds and improves internal control for other similar educational investment projects.The weak links can provide references for the government to improve the efficiency of internal control of educational projects,so that the investment and construction of educational projects can be more effectively implemented,and the use of financial funds can effectively benefit every student.