Study On The Internal Control Of C University

Internal control as an important means to control and prevent risk has a certain degree ofdevelopment in the theory and practice of China’s enterprise. Our country has graduallyintroduced a series of internal control laws and regulations. In June2008, China’s Ministry ofFinance, Securities and Futures Commission, the Audit Commission, China BankingRegulatory Commission, China Insurance Regulatory Commission jointly issued the "Basicnorms of Internal Control", in2010issued “internal control supporting guidelines”. So far,China’s enterprise internal control standard system was basic built. However, when comparedwith the great significant progress made in enterprise’s internal control, the theoretical andpractical circles does not give the internal control of University due attention.Meanwhile, with the deepening of China’s reform of the education system and theenhancement of Sovereignty of Universities, the university has achieved rapid development.With the development of colleges and universities, the economic activities in colleges anduniversities are increasingly complex, the competition between universities are increasinglyfierce, colleges and universities are facing are more and more risks. In recent years, collegesand universities in the procurement, infrastructure, logistics and other aspects of economicand corruption cases occur frequently, which result in the loss of country’s assets and affectthe development and reputation of the university. There are many reasons for the aboveproblems, but the one of the main reason is that the internal control of University is notperfect and imperfect. Therefore, studying on the internal control theory of university is ofgreat theoretical and practical significance to establish and improve the college’s internalcontrol and risk prevention ability of colleges and universities, to promote the healthydevelopment of colleges and universities.The paper starts from the theory of university’s internal control. From the internal controlenvironment, risk assessment, control activities, information and communication, internalsupervision analysis the status of the internal control of C University. Pointed out that thereare many problems in the internal control of C University such as the internal controlenvironment is not ideal and lack risk assessment mechanism. Proposed many measures and suggestions to improve the internal control of C University such as optimize the internalcontrol environment and establish risk assessment mechanism. With the purpose of improvingthe management level of C University through the improvement of C University’s internalcontrol and the ability of risk prevention, to promote the sustainable development of theschool.