Research On Financial Internal Control Problem Of H College

Rapid growth in recent years,the national economic,education career has been vigorous development,colleges and universities are also constantly expand the scale of higher education,its economic activities and the system structure is more and more complicated,at the same time also in a number of ways in Chinese colleges and universities to broaden fund-raising channels,its funding comes from government funding,not only includes the social donation and the findings of scientific research project funds,such as its source of funds is more and more diversified.This brings some development opportunities to colleges and universities,but also makes them face greater challenges.Therefore,in order to avoid the risks and hidden dangers caused by financial internal control,it is necessary to promote the continuous improvement and perfection of the financial internal control system of colleges and universities,improve the ability and level of financial internal control,and gradually realize the information,standardization and science of financial management.It is not only conducive to the efficient use of funds,but also to the security of state-owned assets and the healthy and orderly development of universities.Financial internal control is presented in this paper,on the basis of theoretical study,through field investigation and inspection of the existing literature,contact the actual situation of H college financial internal control,and on the basis of the COSO framework and the requirements of the internal control of colleges and universities,the existing internal control theory and application to be flexible,study of H college financial internal control.Firstly,this paper expounds the theory of internal control,analyzes the relationship between financial internal control and internal control in colleges and universities,and divides financial internal control based on the five factors.This paper analyzes the status of H university's financial internal control from five dimensions,respectively for the control environment,risk management,control activities,information and communication and internal supervision,and provides practical basis for the next analysis of the problems existing in H university's financial internal control system.Secondly,from the five dimensions of control environment,risk assessment,control activities,information and communication and supervision,the financial internal control of H university was investigated on the spot.Through questionnaires and field visits,the main problems existing in the current financial internal control of H university are deeply analyzed,which can be summarized as follows: unscientificorganizational structure,imperfect financial internal control system,lack of professional risk evaluate,loose control of business activities,and lack of supervision and evaluation.Finally,in view of these problems,this paper puts forward five aspects: optimizing the financial internal control environment,strengthening risk control,perfecting control activities,strengthening information and communication,and improving internal supervision and management,and puts forward the establishment of a sound financial internal control system,the formulation of financial personnel training plan,and the promotion of financial personnel's awareness of internal control.There are fourteen operable countermeasures,such as scientific optimization of organizational structure,to improve the financial internal control construction of H colleges and universities.