Research On The Internal Control Of Fund Donation Income Of H University

At present,the donation income of university funds has become an important source of education funding for Chinese universities.Although the fund donation income of colleges and universities has been increasing year by year,the university has not paid enough attention to the fund donation income and there are management loopholes,which has caused problems such as the use of fund donation income in violation of the donation agreement and the staff's private interception of fund donation income.Aiming at the management of fund donation income of colleges and universities,universities should carry out internal control of fund donation income.Through the establishment and improvement of the internal control system,it will protect the funding donation income of colleges and universities,and make the funding donation income of colleges and universities develop in a standardized and scientific direction.This article selects H colleges as the research object.By searching,sorting and sorting out relevant literature at home and abroad,and explaining the meanings and characteristics of fund donation income and internal control,it laid a good theoretical foundation for this research.Use the questionnaire survey and telephone interview survey methods to collect information on the system and management of fund donation income of H colleges and universities,so as to understand the management of fund donation income of H colleges and universities.Through analysis and research,it is found that the management of fund donation income of H colleges and universities has the following problems: the system is not perfect,the cashier position is not valued,the calculation of fund donation income is not standardized,and the supervision and evaluation are not perfect.In order to solve the management problem of the donation income of H colleges and universities,this paper constructs an internal control system of donation income of H colleges and universities to help the standardized development of donation income of H colleges and universities.Based on national laws and regulations,combined with the actual situation of Hcolleges and universities,and in compliance with the principles of separation of incompatible positions,the internal control of H colleges and universities' funded donation income was established.First,establish and improve the internal control objectives,management organization system,and approval authority of H university fund donation income.Second,design a flowchart of the sub-business of capital account and use of sub-business of H university,explain the process nodes,and analyze the possible processes When risks arise,propose control strategies.Finally,improve the assessment and supervision system for the internal control of H university funding donations.In this way,I hope to help solve the problems faced in the management of donation income of H colleges and universities,and to serve as a reference for the internal control of donation income of domestic colleges and universities.