Research On Internal Accounting Control In Chinese University

The system of internal accounting control is an important constituent of modern management theory. Its basic thought produced as early as later period in the western 18th century industrial revolutions to the 20th century. After the research and exploration on internal accounting control by west enterprises, it has already developed quite perfectly. In 1992, COSO, subordinate of USA anti-corrupted financial report committee, initiated the report of"Internal Control-Overall Frame". It is a new milestone of the research and practice of internal accounting control. According to this report, internal accounting control includes all corresponding coordinative method and the measure to design organization system, which can be adopted by interior organization. These methods and measures are all used to protect the property of enterprise, inspect information accurate of accounting, enhance management efficiency and promote the enterprise to achieve the management goal. Obviously, the system of internal accounting control aims to prevent wrong and corrupt practices occurrence through the establishment of perfected system and procedures.The establishment of internal accounting control system is the need of economic development. In recent years, with the development of Chinese socialism market economy, the enterprise scale gradually inflated, the management way diversified day by day. Because internal management is out of control in many enterprises, the importance of internal accounting control is prominent. In order to calmly face the future challenge, the universities have to establish strict and scientific consummation control system as well as effective unimpeded movement mechanism.As we all know, the system of internal accounting control is one of the most important management tools in all organizations, including the colleges and universities. For the sake of control implementation, the system of internal control established by the colleges and universities must be able to restrict all persons related to the accounting work in the organization and should be accord with the laws, statutes, accounting regulations and realities of the organizations based on all kinds of economic operation which related to the accounting work and pertinent posts. With the deepening revolution of higher education, and the more changing of the management operation system of finance in the colleges and universities, the original function model of internal accounting control has not met its own function thoroughly. The most important of all is to broaden and improve the content of the original internal financial management of the colleges and universities.Therefore, through a report research of some problems in the implement or internal accounting control in this paper, the present writer designs a suit of feasible internal accounting control for the colleges and universities.