Research On Evaluation Of Internal Control System Of Y Institution Of Higher Learning

Public schools in China are typical public institutions.Public institutions are public service organizations to meet the needs of social science,education,culture and health.High quality and rapid development of economy puts forward higher requirements for institutions.In order to standardize and guide the construction of internal control in administrative institutions,China has issued the internal control norms of administrative institutions(Trial).Although China’s internal control has made certain achievements in theory,due to the lack of implementation of public institutions in practice,the problems such as the lack of professional staff,the imperfect examination and approval system,the imperfect management mechanism,and the unclear division of responsibilities have gradually emerged,restricting the healthy development of public institutions.Therefore,institutions should improve and improve the internal control system as soon as possible,improve these phenomena,find appropriate evaluation methods,improve the risk prevention ability,promote the rational and effective use of public resources,and promote its more healthy development.In order to restrict and guide the construction of internal control in Colleges and universities,in 2016,China promulgated the "guide to internal control of economic activities of colleges and universities directly under the Ministry of Education(Trial)",which provides theoretical basis and organizational framework for the internal control system of colleges and universities.However,in order to design a set of scientific and practical internal control evaluation system to guide practice,this paper takes Y institution of higher learning as an example,divides the internal control index of institutions of higher learning into two parts: the unit level and the organization level.Specifically,at the unit level,it is divided into information system construction,financial report preparation and internal control work organization At the organizational level,it can be divided into six factors: construction project control,budget business control,revenue and expenditure business control,procurement activity control,contract control and asset control.In view of the two levels,12 factors are subdivided into 42 indicators,and the internal control system evaluation system of Y institution of higher learning is comprehensively and carefully constructed.The classification standard of "internal control standard" is strictly followed.The AHP(analytic hierarchy process)FCE(fuzzy analysis method)which combines qualitative and quantitative methods is used to obtain the specific scores of internal control of Y institution of higher learning in all aspects Some suggestions are put forward to provide reference for Y institution of higher learning to optimize the internal control system.