Research On The Construction Of Internal Control Evaluation Index System In Public Colleges And Universities

In recent years,with the continuous expansion of the scale of public institutions of higher learning in China,the economic business and capital sources of colleges and universities are increasingly diversified.However,the economic problems such as the low efficiency of the use of funds allocated by the university finance and the corruption of the construction projects occur frequently.It can be seen that the internal control level of colleges and universities does not match the development scale of colleges and universities.With the promulgation of the regulations on the internal control of administrative institutions by the ministry of finance(no.21 [2012])and the guidelines on the internal control of colleges and universities by the ministry of education(no.2[2016]),the higher authorities have attached increasing importance to the internal control of colleges and universities,It is pointed out that colleges and universities should formulate internal control evaluation methods and carry out internal control evaluation work orderly.Therefore,the evaluation of internal control has become a mandatory requirement at the policy level.In internal control evaluation in colleges and universities,the key problem is to establish evaluation index system of internal control,However,due to the imperfect internal control evaluation system of public universities,the research on internal control evaluation of public universities is still in the exploratory stage,there is still a lack of unified evaluation criteria.At the same time,colleges and universities are short of professionals who are competent for the work of internal control evaluation.Therefore,it is urgent to help public colleges and universities to establish a set of internal control evaluation index system with the help of professionals like Accounting firm,so that to provides reference basis for internal control evaluation in colleges and universities.Since I participated in the internal control evaluation project of public universities during the MPAcc internship,and I have developed a strong interest in the field of internal control evaluation of public universities,Therefore,the thesis selected the topic as the research on the construction of internal control evaluation index system in public universities.Based on the characteristics of internal control in public colleges and universities,this paper constructs a set of internal control evaluation index system ofpublic colleges and universities based on the integrated view-oriented internal control evaluation model,and ues the Fuzzy hierarchical comprehensive evaluation(ahp-fce)to quantify the weight of evaluation index and the evaluation results.The evaluation index system is composed of two parts: unit level and business level.The unit level includes six elements,including development planning,internal control work organization structure,internal control work operation mechanism,internal control management system,key post staff management,accounting and information system.The business level includes seven elements,such as namely budget management,revenue and expenditure management,procurement management,asset management,construction project management,contract management,and scientific research project management.Based on these factors,they were subdivided into 74 evaluation indicators.Finally,the internal control evaluation index system of public universities constructed in this paper is applied to Q universities.The problems of internal control in Q university are found as follows:The implementation of the rotation mechanism for key positions is not in place,the coverage of information system needs to be improved,the assessment mechanism for the completion of budget performance targets is missing,the procurement implementation is not standard,and the bidding management level of construction projects is low.Therefore,it is concluded that the internal control level of Q universities is in a good condition and obviously inclined to medium,and put forward the implementation safeguard measures of the evaluation index system.The evaluation index system of internal control in public universities constructed in this paper provides a set of operable evaluation reference standards for the evaluation of internal control in public universities.