Optimization Strategies and Practical Research on Financial Reimbursement System of Colleges and Universities under Internal Control Perspective

Fang Chen

doi:10.62051/ijgem.v5n3.28

Authors

Fang Chen

DOI:

https://doi.org/10.62051/ijgem.v5n3.28

Keywords:

Internal control, Financial reimbursement system, Optimization strategy, Practical research

Abstract

This paper discusses in depth the optimization strategy and practice cases of financial reimbursement system of colleges and universities under the perspective of internal control. Firstly, the current situation of financial reimbursement system in universities is analyzed, and the existing problems are pointed out, such as cumbersome process, inefficient approval, and unsound internal control mechanism. Subsequently, optimization strategies are proposed, including simplifying the approval process, strengthening the responsibility of approval, introducing automated approval mechanism, establishing risk early warning and monitoring mechanism, strengthening internal audit and supervision, and enhancing information communication and transparency. The effectiveness of the optimization strategies is verified through the practical analysis of the case universities, and the specific problems and solutions encountered in practice are revealed. In addition, the implementation steps and timetable of the optimization strategy, resource allocation and personnel training, supervision and assessment mechanism and other safeguard measures are also elaborated in detail.

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