Research On The Internal Control Evaluation System Of A University

In order to further improve the level of administrative institutions and standardize the construction of internal control,the Ministry of Finance has issued a number of documents after the "Internal Control Standards for Administrative Institutions(Trial)" to further standardized the internal control of institutions.As an important component of administrative institutions,universities also need standardized norms to further promote the development of higher education,the construction of internal control in universities has entered a mandatory stage in China.Nowadays,the construction of internal control in universities has entered a compulsory stage in China.In addition,standardizing the design and operation of internal control system in colleges and universities can enhance the efficiency of fund utilization,ensure the orderly use of assets,prevent and control financial fraud and corruption.Therefore,while further improving and strengthening the macro management of the government,we should also promote the construction by evalution,establish a systematic evaluation system of internal control in colleges and universities,further improve the management of various aspects of internal control and make internal control and management more comprehensive.The thesis takes the A University of S Province as the research object.It firstly analyzes the basic situation of A University,then by combining with relevant policies,it analyzes the construction of internal control,as well as the basic situation of internal control evaluation work and system construction from the school and unit levels.It identifies potential defects and concludes that it is necessary to build an internal control evaluation index system.When constructing the system,the thesis selected the index based on the school level and business level.When constructing the system,the AHP method was used to select indicators based on the school and business levels,and the weights of indicators were determined through visits to the finance and audit departments,therefore the internal control evaluation index system of A university was formed.Then the thesis made a comprehensive evaluation with fuzzy comprehensive evaluation method,analyze potential problems and put forward some constructive suggestions.Finally,the shortcomings and limitations of using these methods to construct indicator systems were be concluded.