Our The College Internal Control System Research

In recent years, with development of higher education, colleges and universities have been expanding, including increasing the number of students, continuing to increase overall strength to meet the needs of higher education reform. so improving management is an important part of the process of sustainable development of university.Internal control as an important management tool and mean, in theory and practice of China's enterprises, has a certain degree of development. Our country has introduced a series of internal control laws and regulations. In 2008, the Ministry of Finance, Securities and Futures Commission, the Audit Commission, China Banking Regulatory Commission and China Insurance Regulatory Commission jointly issued "the basic norms of internal control", which must be implemented in listed companies since July 1, 2009, the internal control in China develops to a new level. In the market economy, to our college, university management has been lagged behind the pace of reform in higher education, and has not formed a complete system of internal control for colleges. University internal control is still accounting controls, and has the question of the rule of man, the shortage of systems, the weak implementation of the budget, and so on, resulting in frequent college issues, seriously affecting the university's reputation, sometimes becoming the focus of attention.For the present, to the reality of China not yet formed an organic link university internal control, this paper, based on previous studies, in line with that question-Analysis-Ideas to solve the problem, the use of normative research and survey research methods analysis the status of university internal control, and with reference to COSO report on the internal control, combining with the characteristics of universities, from the university's goals and objectives of internal control, divides internal control elements of the university into two levels, and forms a trial internal control theoretical framework system of colleges and universities. The paper also proposal some recommendations for the targeted weaknesses, expected to improve the management of universities.The main innovation of this paper is to use the method of research to analyzes the present status of the universities' internal control, and with the research results of some related scholars, builds the university internal control system from Basic elements, core elements and protection elements, and the various elements of the system ties completely each other, and proposes to improve internal control universities from the optimizing the university governance structure. Finally, some specific suggestions are proposed, would like to play an active role in promoting for building our internal control universities.