Research On The Internal Accounting Control In Colleges And Universities Of China

With the development of economy and the progress of the society, colleges and universities of china also are in constant innovation, and it has achieved many good results. With the continuous expansion of the scope of economic, the autonomy and the source of funds are all expanding in campus. In this form, Part of the universities leadership and staff has rushed into danger, even serious economic crime cases. Investigating its reasons, first, our management pays little attention to internal accounting control, leading to internal accounting control in campus consciousness, on the other hand, the current internal accounting control system in our country is relatively backward, and the system is not perfect. Therefore, based on the analysis of China’s internal accounting control in the campus, in view of the current internal accounting control system of China, pointed out the causes of the. weak, and proposed that consummates our country necessity for internal accounting control. To construct scientific and reasonable with the characteristics of university internal accounting control system theory frame and some key business practice design, so as to guarantee the teaching and scientific research work carried out smoothly, promote the steady development of higher education.This article takes the internal control theory as the theory support, applying the accounting and management of knowledge, using the method of normative research, in analyzing our country existing in internal accounting control system, designing a set in view of our country universities internal accounting control framework and designing the main business for the practical, and pointing out that the internal accounting control system of the limitations and problems needing attention.The full text are divided into seven chapters, the content framework is as follows: The first chapter:an introduction. This chapter mainly introduces the research background and significance, research of methods and ideas, research scope and content framework.The second chapter:literature review. This chapter makes a review of the literature from two parts that the domestic and foreign research on the internal accounting control and internal accounting control in Colleges and universities at home and abroad research and development.The third chapter:the theory of internal accounting control and the main content of internal accounting control. Firstly internal accounting control is defined, then analyzed the connection and difference between internal control and internal accounting control, finally analyzed the basic content of internal accounting control.Chapter fourth:Analyzed the current situation of internal accounting control in the campus. This chapter analyzed the characteristic of internal accounting control in Colleges and universities, pointed out that the internal accounting control’s status and analysis of the causes of the weak. Then proposed that consummates the necessity.Chapter fifth:Constructed the internal accounting control system of china. This chapter firstly discussed the principle construction of the internal accounting control in the campus system, proposed the campus control system and the ideas of construction and the overall framework.Chapter sixth:The main business of design practice in China’s internal accounting control in Colleges and universities. This chapter from the university money funds, physical assets, construction projects, foreign investment, financing, expenditure on six aspects of design, including control objectives, control content, and control process.Chapter seventh:in this chapter, through to study our country present stage of the internal accounting control system limitations, according to the actual situation to propose the corresponding implementation of internal accounting control strategy in Colleges and universities.The main contribution of this paper:(1) According to some typical economic crime case of colleges and universities in recent years, analysis of our college internal accounting control of the status quo, and find out the main reason of the internal accounting control of campus are relatively weak. And the consciousness of internal accounting control system is not perfect, the laws and regulations are imperfect, the budget is lax, the weak internal supervision and external supervision and enforcement of these a few respects of internal accounting control in campus. Therefore, we must brook no delay to build internal accounting control in Colleges and universities, and then put forward a sound theory.(2) To build overall framework of China’s internal accounting control in Colleges and universities In this paper, combined with the overall framework of internal control and risk management framework of theory, according to our country colleges and universities internal management characteristic, draw lessons from foreign university internal control and internal accounting control experience, and they might be quoted or improvement, established for China’s universities own relatively perfect internal accounting to control the overall framework, the main points for the control of environment construction, authorization control, organizational planning control, budget control, property control, system file control, risk control, supervision and assessment and process control.(3) TO design the main business’s practice on the internal accounting control in campus, as namely the monetary funds, fixed assets, engineering project, financing, overseas investment, expenses were control target, control content, control flow for the detailed design. Thus, in this paper, the design of internal accounting control system in practice is more feasible, so as to ensure the accurate accounting information, to ensure the safety and integrity of national property.(4) To analyze the internal accounting control system’s limitations, and put forward some suggestions.The inadequacy of the paper:(1) Due to the shortages of their own professional theoretical knowledge and practical experience, this paper is just based on the knowledge and the results of previous studies with his own investigation undertook a few exploration, the depth and breadth of research is not enough;(2) The system which is designed is not perfect, as the system has not operated in the campus actually, not validated, lack of the actual running of the feedback information; (3) As a result of the theory and practice of our country on the internal accounting control in the campus is not mature, and the scope is very wide, with studies of related materials is confidential. Therefore, the design of internal accounting control system is investigated is at the basic level, and superficial.