On Key Points Of Internal Control Of Higher Education

Since the continuous enlarging enrollment of colleges and universities in 1989, there has a significant growth in the amount of school size, school assets and the total funds. According to statistics, the number of students has increased from 2,082,000 to 29,790,000, together with the faulty of 2.11 million and the national education funding of 16,502.7 billion, of which the total funding for college financial allocations reaches 254.47 billion Yuan. Meanwhile the loan scale of colleges and universities is becoming larger and larger, the risk of finance is rising and the cases of crime are more and more annually. It is urgent to set up the system of internal control for those colleges whose expenses and risk of finance are higher and higher.But, up to now, there has no had such a system design of internal accounting of higher education with purpose and operation to find out the key points of internal control in colleges and universities. This paper focuses on the key points of internal control and takes the methods of combing the standard research with the case analysis to find out the key points and the control methods by means of the present state and problems of internal control and the analysis of internal control process of higher education. In addition, the paper manages to work out the easily-operated and practical control charts of process, combing the operating features and practice of higher education, after the in-depth analysis and research of internal keys and process controls.The main contents of this paper:the first part introduces the background, significance, literature review, research methods and main ideas. The second part describes the present status and the analysis to the problems. The third part presents the confirmation of the key points and the methods. The fourth part, taking a university as an example, describes the research and design of process of key points of internal control to work out the easily-operated and practical control charts of process. The fifth part presents the conclusion, enlightenment, limitation and expectation. The conclusion of this paper is that it is essential to find out the key points of control and takes the effective control to the key points; otherwise the effect of internal control is invalid in the colleges and universities.On the basis of the relevant knowledge of internal control standards in enterprises, the new aspect of the paper has worked out the easily-operated and practical control charts of process, combing the operating features and practice of higher education, after the in-depth analysis and research of internal keys and process controls. The chart is easy and simple, excellent in both illustration and text, which is of great significance in the construction of university internal controls.