The Applied Research on the Internal Control Evaluation Model in Railway Vocational College

摘要

Based on the characteristic of higher vocational college, This paper analyzes the present situation of internal control in railway vocational college, takes the empirical analysis of internal control by the internal control evaluation model based on fuzzy comprehensive evaluation method, and proposes the following solutions according to the internal control problems of railway vocational college: (1)improve internal control environment by strengthening the organizational construction, management level, and so on; (2) enhance control activities by improving internal account control and implementing budget management; (3)pay attention to risk management; (4)strengthen internal and external supervision.