Research On Optimization Of Internal Control System Of HZ Higher Vocational And Technical College

With the rapid development of the national economy,various industries are attaching more and more importance to talent,and the demand for skills is also becoming more and more prosperous.As the "base" of talent cultivation,colleges and universities bear the critical task of continuously delivering talent to society.As the scale of colleges and universities continues to expand,their internal organizational structure becomes more and more complex.Various risks emerge continuously when facing multiple management systems and increasing education expenses.To achieve a robust risk management capability,it is necessary to improve the management standard of universities in the field of internal control and further optimize the construction related to internal control to enhance the overall strength of universities.Nowadays,higher vocational colleges have become an important place for the training of highly skilled professionals in China,and their ability to maintain a standard and efficient operation significantly impacts our society’s stable development.Therefore,the internal control system built by the higher vocational and technical colleges should ensure the smooth implementation of the school’s current development goals and regulations and effectively prevent all kinds of risks from providing institutional guarantee for the orderly performance of various management activities and economical business activities of higher vocational and technical colleges.In this paper,HZ College of Higher Vocational Technology is selected as the subject of this study.The current situation of its internal control is studied to identify problems and propose measures to improve the internal control system in conjunction with scientific theories.Firstly,this research takes the lead in addressing the main background and significance of the study and compares the current status of relevant research on internal control and internal control of colleges and universities by scholars at home and abroad,indicating the necessity and importance of this research.Secondly,this paper introduces the relevant concepts and theoretical foundations,discusses the principal-agent,system,and control theories,and provides a theoretical foundation for later research.The third part is an analysis of the current situation of internal control in HZ Vocational and Technical College,which explains the current condition of HZ Vocational and Technical College,and conducts an in-depth investigation of its internal control situation from five aspects in the form of a questionnaire survey,and explores the current problems of internal control in HZ Vocational and Technical College based on the results of the questionnaire survey.This paper then combined the COSO framework element model and the Administrative Code to determine the internal control evaluation index to construct the internal control evaluation system of HZ College of Higher Vocational Technology.It evaluated the internal control situation of HZ College of Higher Vocational Technology based on the hierarchical analysis method and the fuzzy comprehensive evaluation method.Finally,the paper combined the evaluation results and the main problems of its internal control.It made relevant suggestions in five aspects: control environment,risk assessment,control activities,information and communication,and evaluation and supervision.The questionnaire survey method and the analytic hierarchy process were used to investigate and evaluate the internal control status of HZ Higher Vocational and Technical College.The final evaluation grade is good,but there are still some shortcomings in risk assessment,information and communication,evaluation and supervision,which need to be further improved.This paper conducted an in-depth study on the current situation of internal control in HZ Higher Vocational and Technical College,and put forward specific optimization measures in combination with the current situation of internal control in this college,hoping to provide relevant experience for the study of internal control in colleges and universities nationwide.