Research On The Internal Accounting Control In The College Of China

College focus on the teaching and investigation in all operational activity in China, so internal accounting control is more on the expense control of teaching and investigation activities. The job of internal accounting control job doesn't get the high attention of management of college with series of job on teaching management and development planning, but with merger of high school and reform of education system the incoming comes from more different source and education activities get more complicated. It shows that the financial management and accounting verification get more difficult and heavily loaded, more wide scope, moreover the execution is loose for internal financial control in college with poor supervision and ineffective assessment system, it leads to some problem, e.g. corruption and bribe, in some area of building construction and logistics. So it does need to enhance the internal control and improve the competitiveness in college, and most imprortantly how to execute well internal accounting control is very critical to affect the reform and development of college. This paper redesign the internal accounting control system of China college by comparing college and company management in finance and considering the America COSO report and China Internal Accounting Law, e.g. redesign of internal accounting control system and key components according to actual situation and future needs.