Discussion on the Construction of Internal Control System in Colleges and Universities
The construction of internal control system in universities is an important part of university govern-ance,which aims at reducing financial risks,ensuring the rational use of resources and improving the level of fi-nancial management.At present,with the increase of national investment in higher education,the scale of funding for colleges and universities is constantly expanding,and the sources of funding are becoming more and more di-versified.In addition to financial allocation and tuition income,colleges and universities also obtain funds through scientific research projects,social donations,school-run industries and other ways.The complexity and diversity of financial activities of colleges and universities are becoming increasingly prominent.It is of great significance to discuss how to establish and perfect the internal control system in colleges and universities,to help colleges and universities realize standardized and scientific management,and to promote the sustainable development of colle-ges and universities.This paper discusses the construction of internal control system in colleges and universities,and puts forward construction ideas from five aspects:improving internal control consciousness,improving inter-nal control system,establishing effective risk assessment mechanism,building information centralized management platform and improving the professional quality of financial staff,so as to promote the improvement and develop-ment of internal control system in colleges and universities.
colleges and universitiesinternal controlrisk assessment