Research on Optimization of Internal Control in Colleges and Universities under the Background of Integration of Fiscal Budget Management

Abstract

New mandatory technical rules and reforms in the process of fiscal budget management have changed the governance ecology of colleges and universities, so the old internal control system needs to be adjusted accordingly. With the introduction of integrated operations and financial processes in senior secondary schools, this paper will systematically examine the effect of integration on internal control and find actual problems in the three areas of business process integration, risk management and information interaction. Based on the above analysis, the general framework of internal control has been set up. It will be based on the "main thread" of "budget" and "process embedding", and "data-driven assistance". We will increase the number of supervisors at all links in the chain, build an all-weather risk-monitoring system, and set up joint-resource allocation. Based on the first results of the pilot application at universities, some theoretical support and practical suggestions have been obtained to help other institutions strengthen the integration of budget and internal control, improve the efficiency of resource allocation, and enhance governance resilience.