Research On The Optimization Of Internal Control In Colleges And Universities

Guan Zhong said,"Making a ten-year plan is nothing like planting trees;Building a lifetime plan is nothing like that being a great person." Education is of great significance to individuals,society,and the country.It is not only relating to the growth and development of human,but also having an great effect on the social civilization and various aspects of a country such as politics,economy,etc.For a long time,the internal control of colleges in our country has only used the internal control system of enterprises building internal control systems.However,there is a significant difference between the two.The universities are always less profitable and rely mainly on the government’s financial supporting.Establishing a system which is suitable for the internal control of colleges to regulate internal activities,enhance the efficiency of the use of financial funds and reduce the risk of internal control of colleges and is quite necessary.However,due to the late start of the internal control system of public universities in China,there are relay some disadvantages in the universities’ development actually.Analyzing the reason of these problems is the key point of this paper,in addition,proposing some corresponding strategies through the analysis of the optimal factors of universities’ internal control is the mainly purpose of this essay.This article takes University A as an example,firstly analyzing the development status,and than takes a further understanding of University A’s internal control,internal composition structure,internal control status,risk assessment and control activities and communication of information.It can be concluded that the influencing factors which work on internal control’s optimization of University A are mainly the following aspects such as internal control environment,risk assessment system,information communication,internal control evaluation and supervision.actually In the process of writing this article,it took the main methods of investigation and analysis,literature research,etc.A university is the main research object,and specifically explained the internal control of university A,in addition to made some corresponding countermeasures or suggestions to the problems described above.