Research On The Problems And Countermeasures Of A University's Financial Reimbursement Management From The Perspective Of Internal Control

Financial reimbursement is the foothold of university teaching,scientific research and other business compliance operation,but also the financial funds transfer payment security,effective control link.However,in practical work,with the expansion of college enrollment and the construction of "double first-class" universities,the operating expenses of colleges and universities are constantly increasing,the financial reimbursement business volume is increasing,and there are various problems in reimbursement management.For compliance requirements and pursue conflicting,capital efficiency loss and expense review overload,auditing liability and reimbursement subject inconsistent phenomenon such as common behavior orientation,also did not appear on academic mature,standardized college financial reimbursement management internal control system,how to solve these conflicts and contradictions is one of the key points of the current college to submit an expense account management.As A full-time comprehensive university,university A's financial reimbursement management process is also full of various contradictions,so it is urgent to study relevant strategies to improve financial reimbursement efficiency and enhance fund security management from the perspective of internal control.Therefore,based on the current situation and internal control of university A's financial reimbursement management,this paper studied and analyzed the problems of university A's financial reimbursement management,such as the repetition of online and offline processes,and the fact that the online reimbursement system is very expensive but seldom used by people.Firstly,this paper investigates the financial reimbursement status of A university by means of questionnaire survey.The reimbursement management of A university is mainly about efficiency,rationality and reliability.Secondly,internal control theories and methods are applied to analyze the causes of its financial reimbursement problems,which generally include: mismatching of reimbursement control environment,deviation of reimbursement risk assessment center,repetitive and complicated reimbursement process,poor information transmission and communication,and failure to form an effective scientific research monitoring system for the whole process.Finally,based on the optimization goal ofthe financial reimbursement system,the online and offline reimbursement processes and management measures were redesigned,and the feasibility and scientific nature of the optimization scheme was verified by the reimbursement cases.The innovation of this paper is to combine the five elements of internal control with the financial reimbursement behavior,and find the problems in the financial reimbursement management of A university.Starting from the improvement of internal control,the paper explores the problems existing in the improvement of financial reimbursement management and analyzes the reasons for their existence.The concept of reimbursement time fragmentation is put forward to liberate reimbursement from the traditional fixed time and space.Introduce the block chain technology to build the information platform,get rid of the design deviation of the current online reporting system,and better serve the reporting and selling personnel.