Research On The Improvement Of Financial Internal Control In W Normal University

In recent years,with the rapid development of higher education,corruption incidents in colleges and universities also occur frequently,mainly because the school-running ability and management level of most ordinary colleges and universities in our country can not meet the requirements put forward by the development of higher education.Therefore,how to improve the management of colleges and universities and avoid the occurrence of economic cases in colleges and universities has become an urgent problem for the development of colleges and universities.Financial internal control is the core of the internal control system in colleges and universities.the financial internal control system is composed of excellent internal control environment,perfect risk identification and evaluation mechanism,standardized flow of economic activities,timely and transparent information disclosure and communication,and supervision and evaluation of internal control.How to improve the financial internal control system of W normal University has become the focus of the financial work of W normal University.By means of literature review and literature reading,this study analyzes and understands the research progress of internal control theory at home and abroad,the current situation,existing problems and countermeasures of financial internal con trol in enterprises and institutions at home and abroad.On the theoretical basis of COSO framework,combined with the relevant internal control systems such as "Internal Control Standard of Administrative institutions(trial)" In China,and combined with the development characteristics and actual situation of W normal University,this paper tries to put forward some suggestions on the establishment an d improvement of the financial internal control system of W normal University.This study investigates and understands the basic situation,financial situation and fi nancial internal control situation of W normal University by means of questionnaire survey,on-the-spot visit and data consultation,and through data analysis and data collation,summarizes and analyzes the outstanding problems existing in W normal University in five aspects,such as internal control environment,risk prevention and control,information disclosure and communication,economic activities and evaluation supervision:(1)Unreasonable organizational structure and post setting,lack of internal control system;(2)Lack of long-term risk prevention and control mechanism;(3)Low transparency and timeliness of information disclosure and communication;(4)The process of economic activities such as budget,income and expenditure is not clear,and the risk prevention and control is not in place;(5)Lack of supervision and evaluation mechanism of internal control and so on.Secondly,according to the problems,the financial internal control system of W normal University is improved to form an improvement plan:Set up the leading department of financial internal control,improve the internal control system,scientifically arrange the rotation of post personnel,establish a long-term mechanism for risk prevention and control,strictly regulate the flow of economic activities and establish risk control documents with process details,improve information disclosure and communication systems and channels,improve the internal supervision and evaluation system,and evaluate the effectiveness of financial internal control on a regular basis.Through the above research,combined with the development direction and characteristics of W normal University,this paper puts forward some suggestions for the construction of financial internal control of the university,improves the financial management level of the university,avoid the occurrence of fraud and corruption in colleges and universities,and ensures the safety of its assets,and provide theoretical and practical reference for the follow-up development of its financial internal control.