Research On The Effectiveness Evaluation Of Internal Control Of J College Based On PDCA Model

In recent years,the importance of vocational education has become more and more prominent,and some colleges and universities have also changed into the mode of vocational education.Therefore,the expansion of higher vocational colleges is the general trend.The software and hardware and teachers are developing in a good direction,and the teaching quality is steadily improving.The investment of funds is the foundation of the vocational school.After the normal operation,the income and expenditure fluctuate greatly.Therefore,the fund management is particularly important,which greatly increases the difficulty of management.Vocational school as an administrative institution,its healthy and good operation is the premise of teaching,so it is essential to apply internal control to the management of colleges and universities.Nowadays,the introduction of internal control in vocational schools means that it tends to be market-oriented,so as to maximize the use of investment funds.However,there are differences in the operation of internal control between vocational schools and colleges.Financial funds are the main source of funds for the operation of colleges and universities,but the scope of financial resources of vocational schools is very wide,which can not only be raised from the society,but also use the development of various projects to obtain funds.It can be imagined that the complexity of the source of funds in vocational schools determines the complexity of their management.It is urgent to do a good job in all aspects of vocational schools,including but not limited to the management and supervision of accounting,so as to really put the funds into practice.Therefore,the effectiveness of internal control in vocational schools is particularly important.J college should strengthen the construction and implementation of its own internal control,strengthen the level of self-management,constantly improve internal control,and enhance the effectiveness of internal control.In conclusion,this paper takes J College as an example to study the effectiveness of its internal control.This paper first studies the literature,analyzes the feasibility of applying PDCA cycle theory to the evaluation of internal control effectiveness from a theoretical perspective,and establishes an index evaluation system based on the characteristics of J college.Finally,it evaluates the internal control effectiveness of J College from the perspective of self-evaluation.The research shows that the effectiveness level of internal control in J college is relatively general.The scores of these four stages are not much different,and they are in the middle level.There are some problems such as imperfect evaluation methods,imperfect disclosure and feedback of internal control evaluation results.Finally,according to the above problems,the paper gives some suggestions to improve the internal control level of J college and provide reference for other colleges.