The Internal Control System Of Chinese Colleges And Universities

With the reform of colleges and universities and the requirements forimproving the college's competing power after joining WTO, all the colleges anduniversities should strengthen their management and improve their ability ofteaching and research continuously. But, the economic criminal cases caused bythe faultiness in the college's internal control occurred frequently, which causedthe loss of property, affected the normal functions of college, and influenced thecollege's development and reputation greatly. Therefore, internal control systemof colleges and universities should be perfected constantly to protect the securityand integrity of property, to prevent the occurrences of college crime, and toimprove the college's management level and competing power.In the dissertation, the internal control system of Chinese colleges anduniversities was designed according to the status that it still hadn't form acorrelative and integrated system. The research methods were spot check,contrast, case analysis, and so on. Case analysis and spot check were used toanalysis the status of Chinese internal control. Contrast method were used tocompare the difference between Chinese college internal control and foreign,then try to find the measures to solve the problems existed in Chinese internalcontrol. When designing the internal control system of Chinese colleges anduniversities, the advanced internal control theories in the world were referred,and Chinese college characters were considered. The evaluation model forcollege's internal control system was set up based on APH and Fuzzy Evaluation.The status and reasons of internal control of Chinese colleges anduniversities were analyzed, and the corresponding measures were put forward.The cognition of college's internal control in China was limited to the internalaccounting control, which was executed loosely, and lacked of effectivesupervision and evaluation. The reasons were analyzed from two aspects,college's state-owned character and the constituting mechanism of college'sinternal control. Finally, the solving measures were put forward according to theCOSO report and ERM report, referring some famous foreign colleges' internalcontrol system, and combining with the character of Chinese college.The internal control system of Chinese colleges and universities wasdesigned, which included the design basis, the objectives, the principles, controlactivities, duties of personnel, evaluation model, and limitations of control, etc.The world newest frameworks of internal control were embodied in it. At thesame time, the operating characters of Chinese college also were embodied. It ishoped that the system could provide some help for improving and perfectinginternal control of Chinese college.Because the time was short and most of the information came from researchand analysis, some aspects might not be concerned or perfected which would berevised or added in future.