Study To The Construction On Internal Control System For Universities And Colleges In Our Country

Nowadays, along with the continuous deepening of the education system reform, the independent power of universities and colleges extend gradually. Series of problems have exposed in the collecting and using funds, in realizing modern management, and in preventing and punishing corruption cases. Therefore, in order to prevent economic fraud cases in universities and colleges, ensure the integrity and safety of school assets, and obtain the true and reliable accounting information, universities and colleges must establish effective internal control system.In this paper, firstly, basing on analyzing the present study of the universities and colleges in our country, theories foundation of internal control were explained. After this, the concept of the internal control system was given. Under the premise that draw lessons from the relevant theories foundation on internal control given by people in the past, the weak current condition and its reason about the internal control system of the universities and colleges were analyzed, the importance that the internal control done to the management was pointed out, and the construction on the internal control system for universities and colleges Should be enhanced. On this foundation, the target, basis, standard, basic principle and main contents about the construction of internal control system for the universities and colleges were carried on elaborating in detail. Moreover, it was further stressed that auditing and evaluating to the internal control of the universities and colleges should be Strengthen while they were carried out efficiently.The way to study the problem in this paper is adopted as follows: finding problem -analyzing problem - solving problem. First of all, given the importance of the current study about the internal control in universities and colleges, and also given the weaknesses of the study in this field, this paper's topic was presented; Then, by data collection, the current status and development of the internal control in universities and colleges was analyzed; Finally, by using the scientific methods and focusing on the keystone of this paper, an embedded analyzing was done to the literatures and an innovation was carried through combining with individual thinking. On the basis of in-depth discussions to the construction of internal control systems and auditing and evaluating in universities and colleges, the operable suggests were provided in order to complete the paper.This paper is divided into six parts, the basic elements are as follows:Part 1, introduction: In this part, the background and significance, the literature reviews and innovation, study ideas and the content framework were mainly explained.Part 2, internal control and the management of the universities and colleges: In this part, internal control and its basic structure, the appearance and evolution of its concept, the theoretical basis for the design of internal controls, and the features of the internal controls in universities and colleges were mainly explained.Part 3, analysis to present condition of the internal controls in universities and colleges: In this part, present internal control condition of foreign universities and of our country, and the deep-rooted reason why the internal control are weak were mainly explained.Part 4, measures to strengthen the management of internal control of our colleges and universities: In this part, the necessity of establishing a sound internal control system in universities and colleges, the apocalypse that foreign universities and colleges' internal control given to us, and the measures to strengthen and improve our internal control were mainly explained.Part 5, design of the internal control system for universities and colleges: In this part, the important aspects about the design of internal control system for universities and colleges such as goal, gist, standard, basic framework, basic principles, several relations needed to be deal well, and the main content of the internal control system for colleges and universities were mainly explained.Part 6, strengthen audit and evaluation of internal control systems of colleges and universities: In this part, such important things about audit and evaluation of internal control systems of colleges and universities as significance, main content, means and methods, and problems to which should be paid attention were mainly explained.