Research On The Reconstruction Of Internal Control System Of University N Affiliated Enterprises

Enterprises affiliated to university have accompanied colleges and universities along the way through trials and hardships,and have made great contributions to colleges and universities in improving the level of running schools,improving the teaching environment,and transforming scientific and technological achievements.However,after more than ten years of development,the long-term problems such as the indistinguishability of affairs and enterprises and unclear property rights in the enterprises affiliated to universities have also plagued the development of enterprises.Many enterprises are increasingly difficult to operate and become a burden on universities.Problem debts are piled high,and even bring greater risks to the development of colleges and universities.After the 18 th National Congress of the Communist Party of China,socialism with Chinese characteristics has entered a new era.In order to help college-owned enterprises break through the predicament and promote the connotative development of colleges and universities,the state has begun to implement system reforms on college-owned enterprises,requiring colleges and universities to establish wholly state-owned assets management according to law.Companies,instead of colleges and universities,implement unified management of their affiliated enterprises.As a link between universities and their affiliated enterprises,asset management companies affiliated to universities should strengthen and standardize internal control,improve management level and risk prevention capabilities,promote the sustainable development of universities affiliated to enterprises,and maintain the socialist market economic order and social public interests.This paper takes the affiliated enterprises of University N as the research object,conducts on-the-spot investigations on the asset management companies of University N,in-depth interviews with the management of the affiliated enterprises of University N,and combines the existing literature research to design an internal control survey questionnaire to investigate the affiliated companies of University N.The basic situation of the enterprise and the status quo of internal control,the internal control system of the enterprises affiliated to N universities is studied in detail.Through the analysis,it is found that there are many problems in the internal control system of the enterprises affiliated to the university N,and the cause of the above problems is that the internal control of the asset management company,which is responsible for the operation and management of the enterprises affiliated to the University N,is not perfect.The asset management company needs to play a functional role in accordance with the requirements of the reform,continuously improve the internal control system,and fulfill the shareholders’ rights and interests on behalf of the school.On this basis,combined with the COSO framework and according to the requirements of the national university-owned enterprise system reform,this paper proposes to reconstruct the internal management of university-owned asset management company from five aspects: control environment,risk assessment,control activities,information and communication,and internal supervision.Specific measures to control the system.By strengthening the internal control of the asset management company,and strengthening the asset management company’s management of each affiliated enterprise,the purpose of improving the internal control system of the school-run industry of University N is achieved,helping the enterprises affiliated to University N to get rid of the current development dilemma,so that each affiliated company can Enterprises can better contribute to N universities.At the same time,it is also expected to provide reference for research in related fields.