Research On The Internal Control Of T College Under The Background Of Government Accounting System Reform

The rational and standardized use of funds is particularly important to the healthy development of universities.It is urgent to strengthen the supervision of the asset safety and the efficiency of the use of funds in universities and,more importantly,prevent corruption in universities and treat both symptoms and root causes.A strong internal control system is an important aspect of the efficient operation of a school,and an effective internal control system can push colleges and universities on the right path.This article takes the government accounting system reform fully implemented on January 1,2019 as an opportunity to study this practical problem.The establishment of a sound internal control system in universities will help the smooth implementation of the "Government Accounting System",at the same time,the "Government Accounting System" stipulates the new accounting mode is also helpful to improve the internal control system of colleges and universities.This article analyzes the impact of the "Government Accounting System" on the internal control system of colleges and universities,and proposes measures to improve internal control to ensure the smooth implementation of the "Government Accounting System" and improve colleges governance level.At present,with the government’s emphasis on the construction of internal control in colleges and universities and the in-depth development of the construction of party style and clean government,it is urgent to establish and improve the internal control of colleges and universities.As a provincial university in Shanxi Province,T university has carried out internal control construction work late,and internal control construction and evaluation are not perfect.First of all,this article uses the literature research method to sort out and summarize the relevant theories and opinions of domestic and foreign scholars on internal control and internal control evaluation,and provide a theoretical basis for the analysis of the case in this article.Secondly,taking T University as the object of case analysis,through field investigation,we have made a comprehensive understanding of the basic situation of T University’s internal control,and found that the current internal control evaluation methods and standards of T University are not perfect,and it is not suitable for specific evaluation of internal control implementation.Then,in order to further find out the current internal control omissions of T university,based on the COSO framework,this article refers to the internal control norms of administrative institutions(for trial implementation)and the relevant regulations of the new government accounting system,and combines element orientation with goal orientation.According to the objective conditions of T colleges and universities,as well as the business development process and possible risks,evaluation indicators are constructed,and the newly established evaluation system is applied to T colleges.Through questionnaire surveys,the analytic hierarchy process is used to determine the index weights on the basis of expert scores.Then the fuzzy comprehensive evaluation method is used to determine the comprehensive evaluation value of internal control,and the evaluation results are analyzed to find out the problems in the internal control of T colleges.Finally,by consulting the "Administrative Institutions Internal Control Regulations(Trial)",combined with the requirements of the "Government Accounting System",suggestions on improving the internal control of T colleges and universities from the unit level and the business level are proposed,hoping to improve the internal control of colleges and universities under the new government accounting system and promote the efficient operation of the schools.