Research On Internal Control Optimization Of Private N College Based On Amoeba Management Mode

With the gradual development of private colleges,the expansion of enrollment scale and the intensification of competition,more and more risks have been brought to the operation and management of private colleges.The reason is that the current management level of private colleges is obviously behind the rapid development of the industry background.As an important type of academic education in China,the internal control of private colleges has been paid more attention in recent years,especially because it is different from the characteristics of public colleges and enterprises,so the theory and practice of internal control need to be improved.At the same time,in the era of data information,if we want to get the key points of risk control from the massive information,we need to further explore the introduction of new data management methods and accounting models.In this paper,literature research and case study methods,combined with the theory of internal control,the internal control system of private colleges in-depth analysis.Then through comparative analysis,we get the characteristics of the internal control of private colleges different from public colleges and enterprises,and analyze the objectives and elements of the internal control of private colleges.So we can get the defects of internal control:the management has not yet formed an effective system,the management concept is weak,and then we can find the basis for the private college to optimize the internal control system by referring to the amoeba business model in the field of enterprise management.Through the case study of private n college,referring to the elements of COSO framework,using the form of questionnaire and interview to investigate and analyze the current situation and problems of internal control of N college,and further explore the deep-seated causes of internal control problems of N College;and then optimize the internal control system of N College based on the amoeba business model,including the risk control system and performance test Optimize the nuclear system,amoeba division,amoeba team bonus distribution,amoeba authorized supervision and other issues.Try to put forward some suggestions for the construction and optimization of the internal control system of private colleges in China.