Research On Internal Control Improvement Of G University Infrastructure Projects

At present,there is a top-down "double-class" construction boom in the university system.As a foundation for the important construction of colleges and univers ities,in recent years,some colleges and universities have carried out economic responsibility audits of school-level leading cadres and found that they have major defects in the management process and are the hardest hit areas for corruption and other is sues.As an important part of internal management,internal control establishes a sound internal control system for infrastructure projects,and the school infrastructure can truly play its role in improving school conditions.In order to improve the internal control system of G university infrastructure projects,this paper is based on the internal control related theory,with the "Administrative Institutions Internal Control Regulations" and "Ministry of Education Directly under the University's Fundamental Construction Management Measures" and other documents as the guidance,the internal control of the G university infrastructure projects The situation is analyzed.Based on the five elements of the internal control of the COSO framework,this paper starts from the infrastructure project process,and deeply analyzes the internal control construction of the G university infrastructure project.Problems arising during the implementation of internal control of infrastructure projects.It analyzes the cause of the problem and identifies the internal control defects of the school infrastructure project.According to these problems and reasons,it is pointed out that G colleges should start from the perspective of optimizing internal control and internal control process transformation at the unit level,and at the school level,enhance internal control awareness,optimize organizational structure,and effectively optimize the risk management mechanism of infrastructure projects.And improve the information and communication mechanism;strengthen the project cost accuracy in the process transformation,improve the reporting and approval process,strictly manage the bidding work,strengthen the construction process management,standardize the construction data management,strictly abide by the acceptance and completion final accounts and improve the infrastructure projects.Post-evaluation mechanism to fully guarantee the effectiveness of internal control implementation.This paper studies the internal control of the infrastructure projects of G colleges and proposes optimization suggestions,so as to improve the internal control level of the infrastructure projects of the case universities,promote the first-class management of colleges and universities,and hope to provide some reference for the internal control of other universities to build infrastructure projects.