A Study On Evaluation And Promotion Of Internal Control In Colleges

As reflected by all walks of life,the government has been making unremitting efforts for the investment of higher education funds.On the one hand,it reflects the importance China attaches to education.On the one hand,it also confirms the urgent need of the country to train high-level talents..However,these investments have spawned a bad development trend.In the early stage,colleges and universities expanded their enrollment and expansion for the sake of obtaining more resources and competitive advantages,and their economic activities were also becoming more diversified.The above situation will cause colleges to face greater challenges in financial management.At the same time,if the internal control system of colleges and universities is set improperly and the implementation is not in place,the risk of financial management of colleges and universities is more severe.All this is not a detailed and in-depth interpretation of the original intention of the government to increase its investment.With the early investment,a problem that needs to be solved is gradually highlighted:what universities really lack,funds may be only one aspect,but the most important thing is reform.Since there is reform,it needs to be rolled out from the inside out.Therefore,the Ministry of Finance issued the "Internal Control Standards for Administrative Institutions(Trial)" at the end of 2012.The policy directly targets the internal management of colleges and universities,and the efficiency of the use of public funds must make internal control an institutional guarantee for the sustainable development of colleges and universities.However,due to the late and slow development of the internal control system in public institutions,the social environment and ideology have changed too fast,which has led to the increasingly prominent errors and deficiencies in the design and specific operation of the internal control system in colleges and universities.Unprepared and stretched.The implementation of internal control in colleges and universities is a big trend,and there is bound to be no way back.Only in the future period can we find ways to break through the barriers of university internal control construction and evaluation system,open up new evaluation models,and make efforts to achieve sustainable and rapid development of universities.Based on the analytic hierarchy process,this paper makes index decomposition and weight calculation for the internal control of H University,and then combines the fuzzy comprehensive evaluation method to make a more rigorous measurement and evaluation of the internal control level of H University.Secondly,the internal control system of H University has been improved from different perspectives such as the checks and balances of the power of university management,budget management and allocation of university funds,the establishment and execution of various business processes in universities.Based on this,we will implement relevant internal controls in all major economic activities,rely on the ERp system of colleges and universities,and adjust internal control activities according to the development of different businesses in colleges and universities.Finally,we need to guarantee the integrity of internal control of colleges and universities from a macro perspective,and fundamentally improve the effectiveness of internal control of colleges and universities in China.