Research On The Internal Control Of University Finance Under The New Situation Of Building A Clean Government

Along with the increase of the national anti-corruption strength, there have been some negative reports about corruption in colleges and universities in the media, some of which have had startling findings, covered wide ranges and involved huge amounts. The main reason lies in the imperfect financial internal control of colleges and universities. This has been caused by many factors such as the gradual expansion of colleges and universities, the climbing of banks loans, the increase of college university-run enterprise, and so on. The diversification of funding sources has led to the problems of privacy and non-transparency in the course of using funds, hence corruption. At present, under the situation of the country’s building a clean government, how to develop and perfect the financial internal control of colleges and universities is the key to determine whether they can block corruption loophole and promote their healthy and steady development. Taking a provincial university located in the southern China-as an example and combining with its actual situation, this paper gives a detailed analysis on the financial internal control problems on the basis of the COSO report theory, and then puts forward some effective countermeasures and methods of financial internal control in colleges and universities. The paper is done with the hope to further enhance the financial internal control of colleges and universities under the new situation of construction of a clean government, put an end to the occurrence of corruption in them, and promote their development.