Study On Internal Control System Of Colleges And Universities Of China

On June 28, 2008,"Basic Norms of Internal Control"was Released by Ministry of Finance, SFC, Audit Commission, CBRC and CIRC. On Apr. 26, 2010,"Supporting Internal Control Guidelines"was released by Ministry of Finance, SFC, Audit Commission, CBRC and CIRC. Until then the system of internal control norms was set up. But our universities still didn't have a system of regular system in internal control. A University, as a institution for cultivating talents, providing research and service, meet the social material and cultural needs, needs more badly to set up a right and very well equipped internal control system so as to contribute to healthy development of education of the whole society.Beginning with the internal control relevant theory,this thesis through the comparison with the enterprise internal control summarizes the characteristics of universities'internal control, analyzes the present condition of internal control in China, reveals many problems in controlled environment, risk assessment, control activities, and so on. To solve these problems, this paper researched internal control theories and national relevant specifications on internal control documents, and according to the current development status of internal control, focuses on project control designing of several internal control projects . Finally, combined with the actual situation of Chinese universities,this paper makes analysis on the internal control, and offers effective suggestions to improve the internal operation.