Research On Internal Control Optimization Of Income And Expenditure Activities Of S University

At present,with the rapid development of higher education in China,the national government continues to increase funding,and the financial activities of colleges and universities are becoming increasingly complex,which puts forward higher requirements for the financial management of colleges and universities.As a reasonable guarantee to regulate the economic activities of colleges and universities and improve the level of school governance,internal control is also facing new challenges and challenges.At present,the internal control of colleges and universities is still under construction,which does not form a complete control system and corresponding laws and regulations like the internal control of enterprises.Therefore,improving the internal control construction and putting it into practice has become an inevitable choice and urgent requirement for colleges and universities to adapt to their own development and external environment.As an important part of financial management in Colleges and universities,economic activities not only involve capital movement,but also affect everyone in Colleges and universities.Therefore,studying the internal control of economic activities plays an important role in improving the whole internal control.Therefore,this paper studies the economic activities of a provincial comprehensive university,s college,and sums up four kinds of economic activities Through the analysis of the process,we find the weak points in the internal control of income and expenditure,and then put forward the corresponding optimization suggestions,in order to provide a little help for the internal control construction and improvement of s University.This paper first analyzes the internal control status of s University from the aspects of internal control environment,risk assessment and internal supervision.On this basis,through field research,expert interview and questionnaire survey,it studies the process of its economic activities,and finds that its unit level and economic activity grassroots are short of manpower,"information island" and incompatible posts cannot be separated from each other In order to improve the internal control of economic activities,ensure the legal compliance of the economic activities of s University,ensure the safe and efficient use of funds and assets,and strengthen the legal compliance of economic activities of s University,put forward optimization suggestions based on the actual situation and under the guidance of strengthening the main line of budget control and strengthening the idea of prior control Building a clean government and improving the efficiency of economic activities in s University.