Research On Internal Control Problems Of Secondary Vocational Schools In China

With the establishment and development of our market economic system, as the reform of education institutions of our country goes on and with the further development of vocational education, secondary vocational schools appear to have unprecedented vigor and developmental potential. Secondary vocational schools seize the opportunity, accelerate the pace of development, expand their enrollment and implement of the multi-campus development. But it appears many new problems in the following aspects: the mobilization and use of funds;the modernization of the internal management ; the enhancement of the quality of teaching as well as the prevention and punishment of corruption. So vocational schools must strength internal control construction and improve their quality and effectiveness in order to develop healthy and effectively.This paper illustrates that the theory bases of internal control research in vocational schools are modern management theory, system theory, control theory and principal-agent theory by collecting various of materials. The paper puts forward the concept of internal control and basic principal of internal control design in secondary vocational schools on the basis of former theory basis of internal control and analyzing the characteristic of secondary vocational schools, analysis the present situation and causes of internal control in secondary vocational schools and proposes the following solutions according to the internal control problems in our secondary vocational schools: (1) improve internal control environment by strengthening the organizational construction, campus culture construction and so on; (2) enhance control activities by improving internal account control and implementing budget management; (3) establish incentive and constraint system and implement performance appraisal in staffs; (4) pay attention to risk management ;(5)strengthen internal and external supervision.The general research sequence of this paper is theoretical basis--putting forward problems--analyzing problems--solving problems. The paper puts forward the measures on how to enhance the internal control in secondary vocational schools and suggests how to improve internal control in such schools.