Practice and Analysis of Internal Control Report--A Case Study of Jining University Internal Control Report

Abstract

Since the implementation of the “Regulations for Internal Control of Administrative Institutions (Trial)” on
January 1, 2014, the construction of internal control has been rapidly carried out from administrative institutions
including institutions of higher learning. As a knowledge-intensive institution of higher learning, the quality of
personnel and technology Support and management capabilities provide excellent construction conditions and
implementation environment for internal control. The internal control of colleges and universities has experienced
a management development process from scratch, from fragmentation to systematization and institutionalization.
Especially in the three years since the implementation of the “Administrative Institutions' Internal Control Report
Management System (Trial)” in 2017, the construction and management of internal control in colleges and
universities has not only been further consolidated, but also developed by leaps and bounds. The internal control
report of colleges and universities is also from scratch, the form is from simple to complex, the content of internal
control reports is constantly enriched, the evaluation indicators are continuously refined, the quality of internal
control reports is continuously improved, and the internal control report also reveals the internal control of
colleges and universities. There are still some deficiencies in control construction and management. This article
demonstrates the status quo of internal control in colleges and universities and its significance to the construction
and management of internal control in colleges and universities through the practice and analysis of the reporting
of internal control reports in colleges and universities.