The Analysis Of Systems Of Internal Control Of Chinese Independent Colleges

Independent Colleges is a new type of institutions of higher learning schoolsystems, and it is college education colleges and universities.,which is organized bycooperation of ordinary Bachelor institutions of higher learning and socialorganizations or individual except the national institutions, and useness of non-statefinancial education.The Independent Colleges is an important part of the PrivateHigher Education,.Funding for education is big. The development of the school highlydemands the establishment of internal control mechanisms. Its main objectives arereasonable and legitimate to protect the management of the Independent Institute, andthe safety and integrity of assets, financial statements and related accountinginformation is correct, the coordination of economic behavior, control of economicactivity. However, realistic point of view, as a new form of school, many IndependentInstitute internal control issues are very prominent.Firstly I understand the research background, purpose and significance of thispaper, and get the status of domestic and foreign; Secondly, I learn the concepts andelements on internal control of the COSO report, combine with the basic situation ofthe internal control of the Chinese Independent School, make use of Gray relationalanalysis of internal control evaluation factors of the independent Institute andestablish a complete internal control system for the Independent School, in orderto improve the internal control system of independent colleges in China. Finally, theresearch results are summarized and put forward specific proposals.