Research On Internal Control Of Higher Education Institutions

As the reform of higher education institutions of our country goes on, the institutions should improve their own comprehensive competition strength with internal control as their important management tool and means.To count this issue that higher education institutions in our country have not formed complete organic system, this paper begins on intensifying the establishing of internal control system of higher education institutions, and focuses on research of establishing and consummating internal control system of accounting and other correlative business. Because of lacking complete theory system of internal control, there are few theories on establishing internal control system in domestic higher education institutions. So we mainly use foreign advanced internal control theory and advanced experience of higher education institutions' abroad for reference, and design internal control system of higher education institutions that adapt to national conditions of ours.According to the five factors of internal control in report of COSO, current situation of internal control of higher education institutions is analyzed as follow: Control environment is unhealthy; System of risk evaluation has not been developed; Internal accounting control is lagging; Information communication is not smooth; It lacks powerful force of supervision on internal control. So combining the characteristic of domestic higher education institutions, principles and countermeasures of perfecting internal control of higher education institutions are put forward,such as: 1. Establishing good environment of internal control. 2. Constructing scientific system of risk evaluation. 3. Consummating process of internal control. 4. Strengthening communication and the flow of information. 5. Improving the methods, means, and technology of supervision of internal control.Meanwhile, point parts of internal control system of higher education institutions such as project management and budget management are designed here. System of project management sets currency capital management, investment management, fund raising management, scientific research management and so on. While research on budget management concludes that comprehensive budget management is an important main line in establishment of internal control system of higher education institutions.Innovation of this paper is as: In allusion to the weak link of internal control of higher education institutions, it goes deep into establishing and consummating internal control of other business and effective conjunction between internal accounting control and internal control of other business, consequently the content of the internal control of higher education institutions is further enriched and perfected. We hope our working in this paper will have positive driving effect on establishing internal control system of higher education institutions in China.