Research On Evaluation And Optimization Of Internal Control Of Contract Management In X College

At present,China's higher education industry is developing rapidly.At the same time that the state continues to increase funding,it also faces higher requirements and challenges for the financial management of colleges and universities.Contract management,as an important part of the internal control of the business level of universities,has the characteristics of long business processes,large influence,and complex interests.With the expansion of universities,the scope of business is becoming wider and more complicated,and the risks associated with the signing of contracts,resulting in greater economic losses in the development of education,thus restricting power through the use of contracts or agreements The demand for security has also become stronger and stronger,so how to improve the internal control of contract management in colleges and universities has become an urgent problem.This article selects X university,which are key universities directly under the Ministry of Education,as research objects,and uses literature analysis and case analysis to study the internal control of contract management in universities.First of all,related researches on university internal control and contract management are summarized and summarized,and the research framework and theoretical basis of this article are formed on this basis.Secondly,based on cybernetics,contract theory,principal-agent theory,and information asymmetry theory,it focuses on the four aspects of the control environment of X University's contract management internal control,the established related systems,the main contract management processes,and the design of the contract management internal control system.The status of internal control of contract management in X university is introduced in detail.Thirdly,the questionnaire survey method,expert scoring method,and fuzzy analytic hierarchy process were used to evaluate and analyze the effectivenessof internal control of contract management,from which the problems of system design and implementation of internal control of contract management of X university was excavated.The main problems included the credit of the contract object.The review is not strict,the contract text is not standardized,the contract review management implementation flaws,etc.,and the possible impacts and causes of the problems are analyzed based on the above issues.Finally,in accordance with the requirements of the internal control guidelines issued by the Ministry of Education,in view of the problems existing in the internal control of contract management of X university,the corresponding optimization measures are proposed.The suggestions include strengthening contract management awareness,improving key position management,and improving internal control.By evaluating and analyzing the internal control of contract management of X university and putting forward suggestions,it will not only enrich the research content of internal control of contract management,but also hope to help improve the internal control effect of contract management of X university,and provide a reference for the internal control construction of other universities.