X College Financial Special Funds From The Perspective Of Internal Control Management Research

As one of the important ways of investment in education funds,the special financial appropriation is mainly reflected in the improvement of teaching quality in universities,the improvement of scientific research level,and the improvement of basic school running conditions.In recent years,with the gradual expansion of the state 's allocation of funds for higher education,higher requirements have also been placed on the management of special financial funds within the university(including central government funds,local government funds,and school self-financing).However,due to the late start of the management of special financial funds in universities in China,there is still a lack of refinement and standardization of the management control system.Project budget planning is often not rigorous,the scope of project funds is vague,project execution efficiency is poor,and projects Problems such as incomplete supervision system and project performance evaluation flow in form.How to standardize the management of special financial funds in universities,to truly improve the efficiency of executives and improve the construction of internal supervision systems are issues that should be closely watched by relevant government departments and persons in charge of special financial projects in universities.Based on the relevant theories of internal control,this article makes an in-depth analysis of the special projects for the reform and development of local universities supported by the central finance of X university,and explains their basic conditions,project funds in recent years,management institution settings and management processes Status of management work.F From the perspective of the five elements of internal control,namely the control environment,risk assessment,control activities,information and communication,internal supervision,etc.,elaborate the problems in the financial special fund management process,and analyze the causes of the problems in depth,and then propose optimization Recommendations for the management of special financial funds.It is proposed to improve the management of special financial funds in universities by focusing on the combination of macro and micro,internal and external: both the construction of the internal control system of universities,and the management and control activities of higher authorities and financial departments should be strengthened.In order to achieve the desired results,the guidance and supervision of the two must complement each other.