Research On Internal Control Optimization Of Z Primary School

Since the beginning of 2014,China began to implement the "internal control standards for administrative institutions",city B has attached great importance to the construction of internal control,and relevant education departments have gradually strengthened the construction of internal control.With the increasing attention of the state to education,the scale of the government’s financial allocation to the education department is also gradually increasing,and the expansion of the school running risk must be strengthened simultaneously.It is an urgent task to improve the effectiveness of internal control in educational administrative institutions.In the information age,the internal control means of primary and secondary schools are gradually inclined to information management.At present,some primary and secondary schools have begun to use internal control information system to complete the preliminary construction of internal control information.But at the same time,it also gradually exposed many new problems of internal control,how to further strengthen the internal control of primary and secondary schools,reduce the risk of running a school,has become an urgent problem.This paper aims to summarize the new problems of internal control in Z primary school,analyze the causes of internal control problems,and put forward the corresponding internal control optimization suggestions according to the analysis results.This paper uses the method of case analysis,based on the internal control objectives and internal control elements of administrative institutions,respectively from the unit level and business level to objectively describe the current situation of internal control of the case unit,puts forward the existing problems,analyzes the reasons for its existence,and designs internal control optimization suggestions for the existing problems.This paper aims to summarize the current internal control problems of the unit under the condition of informatization through the study of the case unit:(1)the distribution of rights and responsibilities is chaotic;(2)the information system is business separately;(3)the budget implementation is not standardized.In view of the specific problems,this paper analyzes and summarizes the following reasons:(1)weak awareness of internal control;(2)high "elimination cost" of information island;(3)low efficiency of business supervision.The following suggestions are put forward:(1)improve the internal control system with risk orientation;(2)strengthen the integration of data resources;(3)standardize the budget management;(4)improve the effectiveness of supervision.Taking Z primary school as a case,based on internal control theory,system theory and information theory,this paper analyzes the problems existing in the operation of its internal control system,and puts forward targeted optimization suggestions,so as to promote the internal control construction of Z primary school,and also provide reference for other units in the construction stage of internal control to a certain extent.