A Study On Universities Governance Structure And Internal Accounting Control

The administrative structure of colleges is the essence and core of modern colleges' system. A perfect structure could help the establishment and execution of the inner accounting domination, which will promote the perfection of the administrative structure of colleges and establishment of modern colleges' system. So the reinforcement of the dominative system of accounting has become an important method to administrate colleges that are in developed countries. Therefore, it is extremely necessary to strengthen the administrative structure of colleges and then study the relationship between them.This essay firstly investigates the theory of the colleges' administrative structure and the inner dominative system of accounting, and the author thinks that the source could be traced to the theory of trust agency and that of interest relevance. Second, it defines the relationship between them, and expounds the relationship from their basis of production, the same purpose and running system. Then the essay describes the present conditions of the structure and dominative system of accounting and explains the problems in detail. At last, the essay discusses in detail as to how to better the administrative structure of college to strengthen inner accounting domination from employing chief accountant, establishing professional committee, people who are interest related taking part in the development of the system of colleges' administration, reinforcing the measure of budget administration and the perfection of inner audit system.The administrative structure of colleges is a core problem of modern college system of China, and the reform of it is also the core of the creativity of colleges' system. So it is helpful if we take the administrative structure and inner accounting domination together into consideration, and find out the linkup of them. On the one hand, it could strengthen and perfect the administrative structure of colleges and find a new way for it, on the other hand, perfecting the inner accounting domination could help, to a large extent, optimize all kinds of resources of colleges, and ensure that colleges' business could be improved healthily, steadily and persistently, which will promote the long-range improvement of colleges.