The Research On The Internal Control System Of Middle School H

Internal control has an important impact on the improvement of internal management ability in middle schools.Since January 2014,the administrative institutions internal control specification(trial)implementation(Hereinafter referred to as the "Internal Control Code"),most of the middle school internal control construction achieved certain results,greatly promote the ability of the middle school internal management,but the research perspective is often limited to the problem and countermeasures of theoretical research,the implementation of evaluation research and empirical analysis.Based on this situation,this paper,guided by the internal control theory of administrative institutions and taking H middle school as an example,comprehensively uses the questionnaire survey method,order relation analysis method and fuzzy comprehensive evaluation method to explore the evaluation of the implementation effect of internal control in middle school.In the course of the study,First of all,through the analysis of the development background and significance of the internal control of middle school,the source of the research content is clarified by combing the relevant literature;Secondly,it provides theoretical support for this study by discussing the related theories of internal control of administrative institutions;Then with H Middle School as an example to the empirical analyze of carrying out the implementation effect of internal control,the analysis process from is carried out from the current situation analysis of internal control implementation in H middle School,construction of fuzzy comprehensive evaluation model of H middle School,and fuzzy internal control evaluation process of H Middle School,to control all aspects of internal implementation into mathematical scores,formation evaluation result visually;Finally,the evaluation results of internal control in H Middle School are analyzed,and the optimization suggestions of improving the development of internal control in middle school are forward.The research of this paper draws the following conclusions:According to the internal control standards,the internal control at the business level is refined and improved into economic business activity control and education and teaching business control,which is more in line with the needs of the development of the internal control system in middle school;In the construction of internal control in middle school,attention should be paid to coordinating the relationship between the control of education and teaching business and the internal control at the unit level and the balanced development of economic and business activities,especially to the standardized design of internal control at unit level and the flow of economic business activities;The fuzzy comprehensive evaluation method transforms the evaluation index of the middle school internal control into the numerical value,which can intuitively reflect the advantages and disadvantages of all aspects of the implementation of internal control,and provide a clear reference for the improvement of internal control construction;The method of questionnaire survey,order relation analysis and fuzzy comprehensive evaluation are applied to the research of internal control in middle school,which expands the research means of internal control in middle school.The innovation of this paper lies in combination of the characteristics of internal control business of middle schools,the management of the students and teachers into the evaluation system of internal control,expand the scope of internal control research,expand the research perspective of internal control in middle schools,and provide sample reference for the case study of internal control in middle schools.