Research On The Construction And Implementation Of Internal Control System Of C University

China's reform and opening up has gone through decades of wind and rain,many areas have changed and developed greatly.As the frontier of scientific research and culture,universities are no exception.As the main part of China's higher education system,local colleges and universities are related to the development of China's higher education.However,the reality is that the development of ordinary colleges and universities in many places is not satisfactory,or stagnant,or difficult,even struggling in the survival line.The lack of internal control is an important reason.Only the establishment of a sound internal control system can help to effectively manage the funds in the school and provide internal impetus for promoting sustainable development.Through a strong internal control system to solve the problem of unsatisfactory development of colleges and universities,we can ultimately promote the healthy development of local colleges and universities in China.Based on the COSO internal control framework,this paper studies the internal control system of C University from the five elements of internal control environment,risk assessment,control activities,information and communication,and supervision.First of all,by collecting data and designing a questionnaire,the paper gives a questionnaire to the faculty and staff of relevant positions in C University,and makes a detailed analysis of the current situation of internal control.The results show that there are some problems in internal control of C University,such as unreasonable financial organization structure,inadequate risk identification and evaluation of financial internal control business,and irregular business process.Then,according to the current situation of internal control in C University,the internal control system is designed from the unit level and the business level.Finally,in order to ensure the normal operation of the system,it puts forward feasible suggestions from the three aspects of implementation preparation,steps and guarantee.I hope this paper can give some guidance to the internal control of C University.