Research On Design Of Internal Control System Of College Assets Business

From the perspective of recent years,the development of colleges and wriversities is booming and prosperous.Under the influence of diversification of sources of funds,coupled with the increasing complexity of economic activities and the further expansion of asset management risks,under the combined effect of these factors,the internal control of universities faces greater challenges.For a long period of time,the top priority of the daily management activities of colleges and universities is teaching and research activities,while the internal control activities are relatively insufficient.Judging from the actual situation of internal control,its actual development has been unable to effectively interface with its own development speed,especially in the case of financial and asset-level economic corruption cases.This aspect has eaused great losses to national assets,and on the other hand,it has a great negative impact on the reputation of colleges and universities,and ultimately restricts its long-term stable development.Exploring the causes of these problems,although the total number of forests,but the essence of its with the university's internal control system needs to be improved and perfect.Therefore,under such circumstances,it is urgent for universities to attach importance to the construction of internal control at the height of strategic development.The aim is to promote the effective improvement of the internal management level of administrative institutions and actively implement the policy of building a culture of clean government.At the end of 2012,the Ministry of Finance formulated the "Regulations on Internal Control of Administrative Institutions(Triai)",which was implemented in 2014.However,due to the particularity of the business activities of the public institutions,the above-mentioned "norms" can not effectively serve the internal control of colleges and universities,and provide scientific guidance for them.Internal control can be divided into the scope of modem management.In economic management activities,its status is irreplaceable.At this stage,the academic research on corporate internal control is very successful.However,colleges and universities belong to non-profit organizations,and the research on them has not been promoted in depth.In particular,there is no comprehensive analysis of asset business,which leads to the phenomenon that the internal control of asset business in higher education institutions is relatively lagging behind in theory and practice.Therefore,putting the focus of research on the internal control level of the university's asset business can add help to the construction and implementation of the framework system,and also promote the healthy and steady development of the university's asset business,providing the necessary completion of the business.Protection.In the research,with the integration of theory and practice,the background,concept definition and related research theories of internal control development are scientifically expounded,and the five elements of internal control are deeply understood..From the perspective of administrative institutions,the internal control of the asset business of colleges and universities will be explored.A university in L Province was selected as the research object,and the internal control of its asset business was explored in depth.Based on the actual situation,we interpret the internal control from two levels,namely,the school and the business,and sort out and interpret the internal control evaluation index system and the score distribution,and then put forward the problems faced by the internal control of the asset business of the school and put forward the feasibility.The solution is to design a standard internal business operation guide for asset business,provide practical guidance for the improvement of the internal control system of a university in L Province and the establishment of the system,and promote the optimization of the use of assets in the university while the management level has been greatly improved.The configuration is more reasonable and helps the steadily advancement of the university.Based on the analysis of the research objects,this paper explores the common problems in the internal control of the university's asset business,in order to find effective feasible measures,improve the risk prevention ability of the university,and the health and order of the education and publicity services.Development provides help and useful lessons.