Abstract:  The implementation of the new “ government accounting system” not only sets forth higher re.quirements for the financial management and internal governance of colleges and universities, but also ex.erts a significant impact. At present, the problems of internal control in colleges and universities mainlyencompass a lack of attention to internal control, weak contract management, incomplete risk assessmentinadequate supervision and evaluation. It is necessary for colleges and universities to strengthen the inter.nal control in financial management to ensure the secure and eicient use of funds and the reasonable al.location of resources, among which the optimization of intemal control has become a key link to improvethe elliciency of financial management and ensure the healthy operation of economic activities in collegesand universities. Based on this , this paper focuses on the optimized path of university internal control, andexplores the optimization path of university internal control under the new government accounting system.

Key words: new government accounting system : colleges and universities: financial internal control, integration finance into business , optimized path