Research On Internal Control Problems And Optimization Suggestions Of J University

With the continuous deepening of the system reform in the field of higher education in China,the investment of national financial funds obtained by colleges and universities shows a trend of increasing year by year.Domestic colleges and universities have entered a period of rapid development,and their school running forms and funding sources have become more and more diversified.However,the economic risks facing colleges and universities are increasing alongside rapid development.The reason is that the autonomous power of colleges and universities is increasing and economic activities are becoming more and more complicated.In recent years,the mainstream media have long reported on university economic cases,which shows that the current system of internal management of universities can no longer meet the needs for rapid development of universities.In this new situation,the overall promotion of the construction of internal control in colleges and universities has become an absolute priority.It is very important for universities to prevent risks by studying current internal control problems in colleges and universities and by making targeted recommendations.This article takes national rules and regulations such as "Internal Control Standards for Administrative Institutions(Essay)" as the institutional basis for this study,based on this it fully absorbs the current advanced research results of the academic community in the field of the internal control of universities,and takes J universitiy as research object,Use relevant research methods to conduct in-depth and detailed research on the internal control of the school.Thanks to the analysis and quantitative evaluation of the current state and the effects of implementing the school's internal control,we will also discover the shortcomings of the construction of the school's internal control and will present effective suggestions on this subject,and hope that the relevant suggestions made in this article It can provide a reference for the internal control of other universities in China.First of all,This article first sorts the research literature related to the internal control of colleges and universities,understands the progress of current research,systematically develops the concepts,objectives and principles of internal control in colleges and universities,and presents at the same time a series of rules and regulations related to internal control issued by the State.Organized.Then,based on the two different levels of unit andbusiness,this paper analyzes the current situation of internal control of research object J University systematically,including organizational structure,operation mechanism,system construction,key positions and personnel settings and information system construction,which are subordinate to the unit level,while budget business,revenue and expenditure business,government procurement,asset management,construction project management and contract management Management belongs to the business level.Then it objectively evaluates the current situation of internal control of J University in a quantitative way.Based on the evaluation results,it analyzes the problems of internal control at the unit level of J University,such as the organizational structure needs to be improved,and the internal control system is not perfect.At the business level,there are some problems such as unscientific budgeting,inadequate implementation and assessment,lack of income control,and lax expenditure audit.In view of the problems at the unit level,some suggestions are put forward to optimize the organizational structure and improve the internal control system.Some suggestions are put forward for the business problems,such as scientific budget preparation,strengthening budget implementation and assessment,strengthening income control,and strict expenditure audit.Finally,through the theoretical and practical analysis,the main conclusion of this paper is that colleges and universities should carry out internal control construction based on two different levels of units and businesses,and need to carry out intuitive quantitative evaluation of their own internal control situation,check the deficiencies and make up for the omissions,constantly improve the internal control system of the University,improve the risk prevention ability,and promote the healthy and long-term development of the University.