Research On The Internal Control Of Colleges And Universities

In present stage, a perfect internal control system must be established in order to reasonably integrate the resources of higher education, to make full use of the principle of the balance of internal control, to lower various possible risks, to ensure the management of the university to follow the principles of legality and match the rules, to effectively prevent the frauds and corruptions, to improve the efficiency of the use of funds, to ensure the quality and effectiveness of public services, and to achieve greater economic benefits and social benefits.This paper constructs a set of the internal control systems with a start of studying the internal control theory, with a review of the achievement of internal control theories of domestic and foreign universities, through a comparative analysis of the internal control of universities and internal control of enterprises, by applying the achievement of the theory of the internal control of COSO, and combining the goals and characteristics of universities.Taking the management practice of University A in Yunnan Province as a case, this study analyses the present situation of the internal control of University A from such five aspects as the environment of the internal control, risk assessment, controlling activities, information, communication, and internal supervision. This study points out there are such problems in University A as the poor control of environment, weak awareness of the risk, and lack of the establishment of a complete internal control system. The study analyzes the reasons for the problems which mentioned above and put forward a solution that some organizations of the university must be set up to improve the environment of internal control and the awareness of risks. The study also proposed to establish the mechanism of risk assessment and risk coping mechanism to strengthen the risk management as a countermeasure. Therefore, through the establishment and application of the internal control system, it can not only help the governors to find the existing problems or to nip them in the buds, but it also can promote the healthy and sustainable development of the higher education.