Research On The Internal Accounting Control Of Colleges And Universities

As an essential means of modern administration,the system of internal accounting control is an inevitable result of social and economic development.Internal accounting control system of colleges and universities is a set of effective management systems which are composed of a series of interrelated and inter-restricted systems and measures.It is established consciously in order to guarantee the state-owned assets are secure and integrated,that its economic activities conform to the national laws and regulations and internal systems,raise the property management level and the utilization efficiency and ensure the quality of accounting.It is one of the indispensable important tools for the financial control in colleges and universities.With China being a member of WTO and the strategy of relying on science and education to rejuvenate nation being implemented,and with the reforms of colleges and universities being deepened,great changes have taken place in the financial control system and the movement mechanism of colleges and universities, which causes the financial and accounting work in colleges and universities to face more new situations and new problems. Meanwhile,the original model of internal accounting control has not realized its own function.In this case,it is necessary for us to establish a set of effective perfect internal accounting control systems.It is also essential for us to standard accountants' behavior, give full play to accountants' function and promote the college's reform and development.In this thesis,detailed elaboration and thorough researches have been done on how to establish a set of scientific,strict,easily carried out and effective internal accounting control system in five aspects.1.The theoretical base of the research on internal accounting control in colleges and universities.2.The present situation and the analysis of its causes of interior accounting control system in colleges and universities.3.The essential factors,principles and methods of internal accounting control system in colleges and universities.4.The design of interior accounting control system in colleges and universities.5.The implementation of internal accounting control system in colleges and universities. And the thesis also shows the necessity and sense of urgency of strengthening the internal accounting control.By strengthening the implementation of internal accounting control in colleges and universities,the quality of the accounting work in colleges and universities can be guaranteed,the configuration of the education resources can be optimized and the using efficiency of the education funds can be improved,which will promote the prosperity and sustainable development of the educational cause of colleges and universities.