April 10，The Ministry of Education issued the "Early Warning of Schools Related to School Charges during the Prevention and Control of Education"，A response to related questions，Among them, it is clear that the accommodation fee that has been charged according to the school year，The method of refund should be determined reasonably according to the actual accommodation。Specific methods will be by provinces (autonomous regions、Municipality directly under the Central Government) Formulate "。Current，Already Hebei、Sichuan、Education Department of multiple provinces and other provinces released a refund method。Normalization in the epidemic prevention and control，Income of private universities、Cash flow is greatly reduced，In the case where the reporting rate of enrollment in the next school year may be reduced，To achieve the sustainable and healthy development of private Bet365 app download universities，It is particularly important to improve the financial internal control system。

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In the construction of the internal control system of private universities，Very important link is to strengthen the construction of school financial accounting system。Private universities must fully understand relevant national laws and regulations，According to the relevant national system requirements，Establish and improve the financial accounting management system of colleges and universities，Avoid illegal charges、illegal accounting processing and tax declaration bring a negative impact on the school。The institutional document should match the business process，Build a set of accounting system suitable for the school，Combining business and finance，complement each other，Management of integrated business process and financial system，Including a budget management system、Authorized Management System、Asset management system、debt management system、Income Management System、Fee reimbursement system、Scientific research project management system、Contract management bet365 live casino games system、Procurement Management System、Engineering project management system、A series of financial management systems such as bill management system and award -winning scholarship management system。Extract 25%of development funds from net income every year，Used to expand the scale construction and respond to emergencies，To ensure the sustainable and healthy development of private universities。Improve theoretical knowledge and business level of accounting practitioners，Determine the responsibilities of each position，Improve the business process system，Standardized accounting file management, etc.。Keep each position relatively independent，Balance of each other，Better restraint，separation of positions without compatible positions，Implementing the rotation system，Regularly or irregularly conducts internal supervision and self -evaluation of the internal control system。

　　Accelerate the construction of financial information

With the development of artificial intelligence and the advent of the digital economy era，Artificial intelligence will replace the basic work of accounting，Financial sharing services bet365 best casino games are necessary measures for financial internal control management of universities in the new era。At the same time，We must actively implement the advanced management concept of "business integration"，Internal control and accounting system integrates，Establish a financial sharing center，Promoting the electronic budget management system，Some daily businesses、Approval procedure incorporate into the system，If the reimbursement process increases the cost control process，Introduction of electronic tendering systems and contract systems，Set the corresponding approval procedure and permissions with the nature of the contract，Specification contract from formulation to signing、Approval、execute、Archive process。Implement the contract、Budget、Bidding、Procurement、Reimbursement and other businesses，Improve the system，Reporting reimbursement and other single economic services can display related contract information in real time after entering the system，Easy to manage the management of related business，Significant improvement of work efficiency。Combining the budget management bet365 Play online games system with the accounting system，Realize the effective control of the supervision of the project and the progress of the project in the process of project implementation，At the same time, evaluate the results of the implementation according to the budget。Use information construction and the establishment of financial sharing service centers，Perform centralized management and control of various economic behaviors of private universities、Refined control，Financial control of weak links such as assets and economic activities，Effective control of internal control of financial control。

Establish an internal control evaluation and supervision mechanism

To ensure effective internal control system operation，Must establish a relevant regulatory mechanism，Clarify the work content and scope of authority of regulators。Another，It is necessary to establish a regulatory authority，Commissioned a special person as a supervisor in the internal control system，At least two categories of personnel components，That is the leader of the financial supervisor and the school，Let them supervise and evaluate the specific operation of the internal control。Is the establishment Bet365 app download and implementation of the internal control system irregularly for the irregular inspection，and put forward relevant improvement measures and suggestions。Perform the specific work of the relevant staff，Mobilize employee work enthusiasm，Let them treat their work with a more responsible attitude。At the same time，Use artificial intelligence and combined with big data，Effective analysis and evaluation of the operation of the internal control system，Improve the supervision mechanism。

　　(the author is the director of the Sanya College Finance Division, senior accountant)