Research On Internal Control Evaluation Of A University

With the strengthening of our economic strength,education has developed to some extent in recent years.The enrollment number of colleges and universities has been increasing year by year,and the scale of schools is also expanding.In 2012,the Ministry of Finance promulgated the Internal Control Standards for Administrative Institutions(Trial)in order to improve the educational function of colleges and universities and combine the internal control system with the daily management of colleges and universities.As an administrative institution with a large number of personnel,colleges and universities have diversified requirements for services from different personnel,including students,faculty and staff,which requires the division of labor of financial personnel in colleges and universities to be more refined and professional,and also puts forward higher requirements for the internal control of colleges and universities.In recent years,it can be found that most colleges and universities have different degrees of problems in internal control.The state attaches great importance to education,which intensifies the competition among colleges and universities,leading to the frequent occurrence of resource loss,unreasonable use of funds,corruption and so on.It can be seen that to improve the competitiveness of colleges and universities,it is necessary to improve the level of governance,based on the actual situation,to establish an internal control evaluation system in line with the development needs,so as to improve the ability of colleges and universities to resist risks.This paper uses theoretical research method,case analysis method and questionnaire survey and other research methods,on the basis of "administrative institutions internal control standards(trial)",combined with the system theory,control theory,information asymmetry theory and other theoretical basis,analyzes the current internal control system status and existing problems in the university.In the case analysis of this paper,A university is selected as the research object,starting from the unit level and the business level.The unit level mainly takes the five elements of internal control as the research object,and the business level mainly takes the daily economic business of A university as the research object,and makes an in-depth study of the deficiencies in the implementation of internal control in A university,based on the problems found in the research process.A more targeted evaluation model of internal control is established by means of interview and expert rating.In order to establish A reasonable evaluation model,the author combines analytic hierarchy process(AHP)and fuzzy comprehensive evaluation method to analyze the weight of indicators in A university,quantifies the internal control status of A university through different indicators,carries out qualitative and quantitative analysis,identifies the weak part of internal control in A university through index calculation,and puts forward improvement suggestions according to the problems found.Therefore,it is necessary to carry out the research of this paper.Through field investigation and interview,it is found that the defects of A university at the unit level mainly exist in risk assessment,information communication and control activities,while the defects at the business level mainly exist in budget project control,procurement project control,construction project control,contract management and education foundation control.Based on the problems found in the research,this paper builds A relatively effective internal control evaluation system and puts forward relevant improvement suggestions,so as to improve the internal control and governance level of A university.At the same time,it can also provide reference for similar colleges and universities to construct internal control evaluation system.