Research On The Improvement Of Financial Internal Control In G College

In recent years,China’s higher education has been developing continuously,the state’s investment in colleges and universities has been increasing,and the financial investment has been increasing year by year.The scale and quality of running schools have been further improved,and the sources of funds are diversified.At the same time,the financial risk of colleges and universities is also increasing.The complex economic activities and huge capital flow require colleges and universities to have a scientific and perfect financial internal control system,so as to ensure the financial and asset safety of colleges and universities,guard against various possible risks,and curb the occurrence of corruption.An effective financial internal control system plays a vital role in the normal operation of economic activities and the healthy and sustainable development of colleges and universities.Taking G College as the research object,this paper takes the internal Norms of Administrative Institutions(Trial)and other relevant systems and regulations as the reference in the research process,and combines the actual situation of G College itself to study the internal financial control of the college.It is hoped that through the research of this paper,the problems existing in the financial internal control work of the college can be found out and some feasible and effective suggestions for improvement are given.Firstly,according to the five elements of internal control proposed in COSO internal control framework,this paper analyzes the current situation of financial internal control in G College from five aspects: control environment,risk assessment,control activities,information exchange and communication,and internal supervision.In the process of analysis,the indicators are further divided into two dimensions of unit level and business level,and then the indicators are quantitatively processed,analyzed and evaluated through the fuzzy level comprehensive evaluation method and the internal control evaluation system of the Ministry of Finance.Then,according to the analysis results,the problems existing in the financial internal control of G College are summarized.At the unit level,the main problems are unreasonable organizational structure and imperfect internal control system.At the operational level,there are mainly unscientific budget preparation and insufficient implementation control.Income and expenditure business is not standard,there are loopholes and other problems.Finally,the corresponding improvement suggestions are put forward for each problem.G College should optimize the organizational structure and improve the management system of internal financial control at the unit level.At the operational level,we should pay attention to improve the scientific nature of budget preparation and strengthen the monitoring of budget implementation.Improve the centralized management of income,strengthen the audit of expenditures and training of relevant personnel.The problems found by the study and the suggestions for improvement can help the college to further improve the management level of financial internal control,improve the financial internal control system,improve the ability of the college to resist risks,and promote the healthy and sustainable development of the college.