Abstract: 'This study constructs an internal control and quality assurance system based on the “RSS” mod.el, integrating three key elements : regulation, standard and share. Firstly, by enhancing institutional con-struction, the boundaries of power and responsibility among different functional departments are clearly de.fined. Secondly, by implementing data governance strategies, a unifed quality standard has been estab.lished. Thirdly, through the use of information-sharing services, collaborative cooperation and self-diagnos.tic capabilities among quality management entities are promoted. Additionally , the system quantifies qualitycontrol indicators and employs big data analysis technologies to visualize quality monitoring. The construc.tion of this system not only provides strong support for the diagnosis and improvement of educational teaching, but also merges the concepts of institutional governance, data govemance, and information governance , injecting new vitality into the leaplrog development of high-quality higher vocational education.

Key words:  Higher Vocational colleges, “RSS” model, internal control and quality assurance system