Study On The Optimization Of Internal Accounting Control In Chinese Universities

Reform and opening up, China implemented the "technology and education" strategy, the Government clearly stated that "education must give priority to the development of the strategic position" so that higher education has entered an unprecedented period of rapid development. At the same time, the universities have been expanding, increasing complexity of business operations, resulting in the flow of funds continues to expand, which led to the frequent occurrence of economic cases, universities, and university reason is not in place internal accounting controls are closely related. Therefore, the college has internal accounting control a hot topic, and academic leaders at all levels caused sufficient concern. Currently, research in this area have achieved some results, but the system theory, system framework is not mature, and with the economic business, information technology makes the development of some of these problems are becoming increasingly prominent. At present, although most of our universities have established internal accounting control system, but the specific implementation of the situation is not ideal, especially in monetary funds, budget management, debt risk and other aspects of internal accounting control is weak. Therefore, in order of internal accounting control theory universities have a clearer understanding and more effective implementation of the College of internal accounting controls, it is necessary to carry out deeper research.This paper will combine the status of internal accounting controls universities, colleges and universities in the introduction part of the perspective of internal accounting control failure and University incompatible leaps and bounds, and through analysis of relevant literature, research status at home and abroad on the basis of research universities is proposed internal control accounting control.In the second part of the universities analyzed the theoretical basis of internal accounting controls, and by cybernetics, systems theory, information theory, principal agent theory analysis of internal accounting controls with in-depth understanding of, and then on the Evolution of internal accounting control theory summarized. The third part of the resolution of internal accounting controls to optimize the activities of university motivation, internal accounting control from the reality of college, the role of roots, and the actual situation of higher learning to the evidence. The fourth part of the university system of internal accounting control program design are discussed, from the university to start the specificity of internal accounting controls, internal accounting control framework for university design principles, positioning analysis, business model are discussed. The fifth part of the university control of internal accounting control of the business activities of the research, focusing on the monetary funds control, budget management and control, expenditure control, debt financing and risk control. College Papers Part VI of internal accounting control for the inherent deficiencies proposed to optimize the implementation of internal accounting control university countermeasures. Finally, the conclusions drawn in this paper.This deficiency:the limitations of the data collection, the limited nature of the individual level, many problems have not conducted in-depth discussion and research, but also because the special nature of universities, not to obtain specific data for research universities, it is difficult for that particular object and detailed analysis, discussed only in theory, not able to integrate theory with practice, internal accounting controls on how to optimize the university failed to put forward more feasible proposals. In addition, there are many details to be further study.