Higher Internal Accounting Control System Research

The system of internal accounting control is one of the most important management tools in all organizations, including the colleges and universities. In order to implement control, the system of internal control established by the colleges and universities should be accord with the laws, statutes, accounting regulations and realities of the organizations, must include all kinds of economic operation which related to the accounting work and pertinent posts, must be able to restrict all persons related to the accounting work in the organization. With the coming of the information age, the deepening revolution of higher education, and the more changing of the management system and operation system of finance in the colleges and universities, the original model of internal accounting control has not realized its own function. The most important of all is to broad the content of financial management in the past, and to establish and improve the internal accounting control of the colleges and universities. Therefore, through a research report of some problems in the implement of internal accounting control the paper, the paper will design a suit of feasible internal accounting control for the colleges and universities.The dissertation analyzes the actuality of the internal accounting control for the colleges and universities first. Then it comes up with five measures to improve the internal accounting control. And last it select six important contents to design concretely.