Research On Evaluation And Optimization Of Internal Control In S Primary School

Since the implementation of the new government accounting standards,the work of administrative institutions has gradually become standardized and institutionalized.,The "Internal Control Standards for Administrative Institutions(Trial)" issued by the Ministry of Finance in 2012 was officially implemented nationwide in 2014.The country’s regulatory requirements for financial funds are becoming increasingly refined,requiring administrative institutions to establish strict and complete internal control systems and establish scientific,reasonable,efficient,and standardized internal control systems.However,from the perspective of the entire industry environment,schools in the compulsory education stage,as public welfare organizations,provide basic education services to the public.The public’s focus on primary school performance is mostly on education related data such as enrollment rates and student grades in various subjects.In contrast,the utilization rate of assets,the degree of business control,financial control,and the efficiency of using educational resources within primary schools are reflected There is a lack of attention to procurement management and the use of government financial allocations.As the national financial allocation is the main source of funds for compulsory education public schools,and schools have the right to independently manage financial revenues and expenditures,establishing an effective internal control system is conducive to efficient allocation,scientific and standardized management of government resources,detecting and timely containment of financial crises,and further preventing risks,thereby improving school teaching standards and optimizing the learning and growth environment for students.This article selects a targeted study on the construction and implementation of internal control in S Primary School.Based on the relevant data collected through field investigations,starting from the case itself,based on the unit level and six major business levels,it analyzes the current situation of the structure and performance of the internal control system in S Primary School in detail,and finds that there are monotonous institutional settings at the unit level,regular rotation of key positions,and lack of internal audit supervision in its internal control There are issues such as the chaotic allocation of post rights and responsibilities,the rough implementation of the "three important and one large" system,and the lack of internal control information systems,as well as problems such as the lack of business department settings,the separation of system provisions from actual implementation,extensive management of business cost control,streamlined business review,lack of business process supervision,confusion in business data and file management,and lagging business information management in actual implementation.Then,the analytic hierarchy process and fuzzy evaluation method are used to evaluate the existing internal control of S Primary School,and the results were summarized and comprehensively analyzed.Targeted recommendations were proposed for optimizing internal control,such as optimizing the arrangement of internal control personnel,optimizing specific internal control systems,and optimizing internal control processes at the unit and business levels.Finally,the conclusion of this article is that there are many weak links in the internal control of S Primary School,which are caused by the lack of attention paid to internal control by the school itself and the particularity of primary school business activities,personnel structure,and department settings,resulting in a lack of awareness of internal control.It is recommended that it improve and supplement the existing system at the unit level,supplement and revise the prior application approval,in-process implementation,and post supervision of the six major businesses at the business level,establish and improve the internal control system of S Primary School,ultimately improve its service quality,and fulfill the functions and obligations of administrative institutions.