Research On Internal Control Optimization Of CD Higher Vocational College

With the increasing demand for high-quality talents in society,the scale of colleges and universities which take on the responsibility of personnel training is expanding.And the colleges and universities’ business is becoming more and more complex.The construction of internal control in colleges and universities is becoming increasingly important.As administrative institutions,public colleges and universities have established their own internal control systems in accordance with the requirements of the internal control standards for administrative institutions implemented in 2014.However,due to the inherent limitations of some universities,such as poor control environment,lack of internal control professionals and so on,the provisions of the internal control manual could not be truly implemented.Therefore,the research on the construction of internal control in colleges and universities is helpful to play a positive role of internal control and improve the management efficiency and resource utilization rate of colleges and universities.Public colleges occupy a large proportion in China’s colleges and universities,this paper takes CD College of public colleges as a case to study its internal control situation,hoping to provide reference for CD College to optimize its internal control construction and enrich relevant cases of internal control of similar colleges.Based on the principal-agent theory,internal control and incentive theory,this paper uses the methods of literature research,case study and field research to study the internal control of CD College.This paper analyzes the status of internal control of CD College,and analyzes the problems existing in the internal control of CD College from four aspects.First,the risk assessment of CD College is missing.Second,the main problem at the unit level is the lack of attention to internal control.The internal control group and internal audit group are mere formality,unable to play the role of guidance and supervision.Third,in the business level,there are some problems,such as weak budget implementation supervision,performance budget management system needs to be established,revenue and expenditure and procurement business to be optimized,asset management process is not standardized,construction project management and contract management needs to be strengthened.Finally,in order to solve these problems,this paper raises some countermeasures to improve the level of the internal control system in CD College.The suggestions include: first,CD College should establish and improve the risk assessment management system,clarify the risk assessment objectives,and establish a risk early warning mechanism;second,at the unit level,it should improve the internal control construction system,clarify the responsibilities of key positions,and create a good internal control environment;third,it should strengthen the budget implementation supervision and establish a performance budget at the business level Fourth,CD College should establish and improve the internal control evaluation and supervision system,improve the accountability and reward and punishment mechanism with the help of internal and external forces Strengthen the supervision of internal control.