Research On The Internal Control Of Colleges And Universities

In the process of continuous implementation of higher education reform measures,the quality,education level,and student scale of my country’s higher education institutions have been significantly improved,and the autonomy of higher education institutions has continued to increase,which has led to an increase in violations of laws and disciplines in colleges and universities year by year.Since the internal control system entered our country late,it was only applied to enterprise management at first,and internal control started late and developed slowly in public institutions.Most of my country’s higher education institutions are public institutions,but at this stage,my country has not established a complete research system on the internal control system of higher education institutions,and the current management model of such institutions has been difficult to adapt to the new development needs.In order to fully implement the relevant national policies and regulations,regulate the economic and business development activities of colleges and universities,improve the utilization rate of financial appropriation funds,promote legal compliance of various businesses,effectively prevent and control risks,and effectively prevent corruption in schools,and clearly divide them The exercise of job responsibilities and reasonable control rights has promoted a significant improvement in the management capabilities of colleges and universities.It is necessary to explore the construction of an internal control system that is compatible with the development trend of China’s higher education,conforms to the national education regulations,and suits the reality of domestic colleges and universities.Based on the "Guidelines for the Internal Control of Economic Activities of Universities Directly Under the Ministry of Education(Trial)" and related management normative documents issued by the Ministry of Education,this article first elaborates on the concept of internal control,the objectives and particularities and theoretical basis of internal control in colleges and universities;J University as an example,introduced its current actual internal control situation and clarified the existing objective problems,mainly:the internal control environment needs to be improved;the risk assessment method is unscientific;the control activities need to be strengthened;the internal supervision is not strong;There are problems with information and communication.Finally,in combination with the above issues,scientific and feasible measures are proposed for the university,such as:optimizing and transforming the internal control environment;constructing a scientific risk assessment system;strengthening internal control business activities;strengthening internal control supervision;improving the information transmission mechanism and promoting informatization Management to help improve the management capabilities of colleges and universities,thereby enhancing the quality of my country’s higher education.