Research On University Internal Accounting Control

University Internal Accounting Control is a series of interconnecting and interacting managingsystem, which is carried on by universities for the safety of national asset and quality of accounting.At present, universities in our country draw up many documents and regulations for InternalAccounting Control, while there is not a scientific rigorous pointed and practical InternalAccounting Control System for a lack of scientific theoretical principle. Therefore, It needsimproving and perfecting to achieve expecting results.For this reason, the author chooses University Internal Accounting Control as the researchingobject, analyzes the reality of our condition, utilizes other countries' theory and successful examples,and puts forward some basic principles and methods of improving University Internal AccountingControl basing on its features. It also designs the following five subsystems of University InternalAccounting Control: internal control and management of monetary fund, internal control andmanagement of physical assets, internal control and management of charging items, internal controland management of appropriation expenditure and internal control and management of engineeringconstruction. Ultimately, it put forwards some further advice and measures from considering theexternal environment.This paper concretely designs each subsystem from their controlling aims, details and links. Itovercomes the former shortcomings of focusing on the whole while ignoring the parts. At the sametime, it utilizes several flow charts for the direct viewing and practicability of the system.