Research On Improvement Of Internal Control Of Infrastructure Projects Of Hunan Communication Polytechnic

In recent years,as the country pays more and more attention to vocational education,the expanding scale of various high schools has led to a sharp increase in the demand for infrastructure projects.The capital construction projects of colleges and universities have a large amount of funds,many links and long processes.At this stage,the internal control of school infrastructure projects is not perfect,which is the most risk link in various types of business in colleges and universities.The establishment of infrastructure projects,bidding,fund allocation,material procurement and other links are the high points of out-of-control internal control.Establishing a complete internal control system for infrastructure projects and strengthening the internal control management of college infrastructure projects are particularly important for effectively preventing and controlling their risks,rationally using college construction funds,and ensuring the legal compliance of college infrastructure project activities.This article takes the Hunan communication polytechnic as a case and the "Internal Control(Regulation)of Administrative Institutions" as a guide,using scientific research methods such as questionnaires and field investigations to systematically elaborate the infrastructure projects of the Hunan communication polytechnic from the five elements of internal control The basic situation of internal control found that the school has problems in infrastructure construction,such as unreasonable establishment of infrastructure positions,imperfect risk assessment system,irregular control activities,and low information communication efficiency.And put forward optimization solutions for them respectively.First,optimize the internal control environment,improve the internal control awareness of managers,improve the internal control system of infrastruc ture projects,and rationally add relevant functional posts.Secondly,to improve the infrastructure risk assessment system,it is necessary to improve the school’s risk management awareness,establish a risk assessment team and establish a risk constraint mechanism.Furthermore,the business activities of infrastructure project establishment,bidding,project change,and completion acceptance will be further standardized.Thirdly,improve the information management capability of infrastructure projects,bu ild an internal control information system for infrastructure projects,and build an internal control data exchange platform.Finally,strengthen internal and external supervision of infrastructure projects,thereby improving the school’s internal control management level.This article delves into the internal control system of the infrastructure project of Hunan communication polytechnic and puts forward optimization suggestions for it.At the same time,it also provides reference value for internal contro l improvement of infrastructure projects in other universities.