The Research On Internal Accounting Control In A University

The system of internal accounting control is an important constituent of modern management theory. Its basic thought appeared in the western industrial revolutions, and developed rapidly. In 1992, COSO, subordinate of USA anti-corrupted financial report committee,initiated the report of Internal Control-Overall Frame . It is a new milestone of the research and practice of internal accounting control. According to this report, internal accounting control includes all corresponding coordinative method and the measure to design organization system, which can be adopted by interior organization. These methods and measures are all used to protect the property of enterprise, inspect information accurate of accounting, enhance management efficiency and promote the enterprise to achieve the management goal. Obviously,the system of internal accounting control aims to prevent wrong and corrupt practices occurrence through the establishment of perfected system and procedures.In China, colleges and universities is a public management department. Its main source of income is funding, therefore the university finance is also a part of the public finance system. As a result of historical reason, university management on accounting management consciousness is weak, so is accountant foundation. The campus has occurred in various violations of law and discipline; and internal accounting control system is relatively weak is the most important one of the factors.This paper sets A university an example. Through great amount of study and reference to internal accountancy control documents of relative enterprises, as well as basing on the carrying on long-time investigation and research of A university, the writer gave general description on the enterprise and its internal accountancy control theory and analyzed the defect and shortage of the circles as its accountancy basic work, currency and fund, fixed asset, payment and so on. The writer then propose opinion and suggestion, hoping that this can assist and help university further strengthen and perfect internal accountancy control.