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Research on the Construction of Internal Control System in Private Colleges and Universities

Author(s)

Guorong Zhang1,2,3, Shujia Cheng1, Luhong Zhang1, Jingying Huang1

Affiliation(s)

1The Tourism College of Changchun University, Changchun, Jilin, China 2Jilin Province Research Center for Cultural Tourism Education and Enterprise Development, Changchun, Jilin, China 3Jilin Provincial Department of Education Smart Finance School-Enterprise Joint Technology Innovation Laboratory, Changchun, Jilin, China

Abstract

China's private colleges started late, but the development is fast, so its internal control construction is still relatively weak. This paper analyzes the internal control status of private colleges and universities from five elements: control environment, risk assessment, control activities, information and communication, and internal supervision. It has sorted out the problems in the internal control system of private colleges and universities, such as the lack of democratic supervision and power checks and balances in the governance structure, unclear authority of the organizational structure, imperfect human resource mechanism, incomplete risk assessment, non-standard teaching management, ineffective implementation of student management, poor information and communication, and inadequate internal supervision. In view of the existing problems, it is proposed to strengthen the balance of rights in the governance structure, set up a scientific organizational structure, improve the human resource management system, comprehensively assess the risk, standardize the teaching work, improve the student management work, strengthen information and communication, and give full play to the corresponding prevention and control measures.

Keywords

Private Colleges and Universities; Internal Control; Governance Structure; Risk Assessment; Control Activities

References

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