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

Abstract

The integration of fiscal budget management, through mandatory technical rules and process reengineering, reshapes the governance ecology of colleges and universities, thereby imposing systematic adaptation requirements on traditional internal control systems. Based on the practice of integrating operational and financial processes in higher education institutions, this study systematically analyzes the mechanism through which integration affects internal control and identifies practical tensions across three dimensions: business process integration, risk management, and information interaction. Building on this analysis, a comprehensive optimization framework for internal control is constructed, centered on "budget as the main thread, process embedding as the core, and data-driven support." Practical approaches are proposed, including strengthening end-to-end process control and establishing mechanisms for dynamic risk assessment and coordinated resource allocation. The research findings have achieved initial results in pilot applications at universities, providing theoretical reference and practical guidance for similar institutions to promote deep integration of budget and internal control, enhance resource allocation efficiency, and strengthen governance resilience.