Research On The Problems And Optimization Countermeasures Of Internal Control In Y University

With the need of deepening education reform,China has increased the total investment of education funds in Colleges and universities year by year.The development scale of colleges and universities is becoming larger and larger,and the organization and management methods are becoming more and more complex.With the increasing college funds year by year,higher requirements are put forward for the management level of colleges and universities.Therefore,it is important for colleges and universities to improve their own school running quality and overall management level of scientific research,but the construction and improvement of internal control is an important driving force for the vigorous development of colleges and universities.The Ministry of Finance and the Ministry of Education jointly issued a number of internal control system policy documents,starting from finance,audit,assets,supervision,infrastructure and other aspects,to provide support and basis for the internal control management of colleges and universities.However,in the actual process,colleges and universities still have many problems,such as the formality of internal control system,non-standard financial approval and inadequate supervision,which undoubtedly has an adverse impact on the internal control work of colleges and universities,It also hinders the steady and high-quality development strategy of colleges and universities.In order to make up for the shortcomings in the internal control of colleges and universities,promote the improvement of the management level of colleges and universities,and enhance the comprehensive competitiveness of colleges and universities,colleges and universities must analyze the problems existing in their internal control,speed up the construction of internal control,improve the internal control system,reflect the important role of internal control in managing and controlling risks,and improve the public service level of colleges and universities.In this context,this paper takes y University as the research object,and clarifies the research ideas,methods and framework of this paper by combing the existing internal control research literature.Based on the concept,objectives,evaluation methods and relevant theories of internal control in Colleges and universities,this paper deeply analyzes the development status of internal control in Y colleges and universities,starts with the six elements of control environment,risk assessment,control activities,information communication and supervision,and finds out that there are many problems in the internal control of Y colleges and universities,such as the setting of organization to be improved,weak risk awareness,lack of income control,lax expenditure audit and so on,This paper constructs the hierarchical structure model,obtains the data by means of questionnaire,quantitatively evaluates the internal control level of Y University by using the fuzzy comprehensive evaluation method,and puts forward targeted optimization countermeasures according to the internal control evaluation results of Y University.Through the research on the problems existing in the internal control of Y University and the optimization countermeasures,this paper enriches the internal control theory of Y University,has practical significance for improving the internal control management level of Y University,and also has reference significance for other universities to carry out the optimization and construction of the internal control system.It is hoped that the research of this paper can promote the construction of the internal control system of colleges and universities in our country.