Research On Internal Control System Of Chinese Universities

With the scale of China’s universities and school autonomy gradually expanded,internal controls in achieving school college management objectives to protect andensure the role of the business activities of economy, efficiency and effectiveness of themore obvious, the university is also increasing emphasis on internal control. But inrecent years, partly due to the financial risk of over-financing colleges and triggered aseries of economic cases illustrate universities, the internal control system of collegesand universities are still many imperfections. Currently a large number of domesticresearch on internal control systems are based on general corporate, financialinstitutions and other profit organizations, the state has unveiled a series of corporateinternal control laws and regulations, the theory and practice of internal control arerelatively mature. In2008, the Ministry of Finance and other five ministries issued"Basic Standards for Enterprise Internal Control", marking China’s internal control andnational standards, theory and application of internal controls in our rise to a new level.Universities and other nonprofit organizations for internal control of a late start,theoretical research is lagging behind, not yet established a complete system theory.Therefore, in order to promote healthy and sustainable university internal controldevelopment theory, better internal control activities and practice of combining researchuniversities internal control theory has very important significance.For the internal control system of university currently is not perfect, theoreticalstudies can not fully meet the needs of the practice. This paper reviews the developmentof the internal control process, an overview of the theoretical basis of internal control,internal control summed up the essence of each feature, using a typical case studyanalysis of the internal control problems in our colleges and universities, selectedinternal control of the latest achievements at home and abroad for reference, fromChinese universities the actual situation, with two levels of control elements of theuniversity internal division, the first university-level factors including the controlenvironment, risk assessment, control activities, the five elements of information andcommunication, monitoring and so on. The second element of the first hierarchy levelof refinement, including17elements. Tentative theoretical framework to build theinternal control system of colleges and universities, and build a model based on fuzzycomprehensive evaluation method to evaluate its effectiveness to A university internalcontrols for the application instance to test its effectiveness.This paper is divided into six chapters: The first chapter is an introduction section:introduces the research background, current situation, methods and frameworks, such asthe meaning and structure of this paper; second, third and fourth chapters are theoreticalparts: First, the internal control conducted a review of the development process, andelaborated its basic theory, summed up the theoretical framework of internal control;Second, the analysis of the characteristics of the university internal control, combinedwith the frequent cases of economic universities analyzed the current situation ofuniversity internal control, which is Chinese universities Construction of the system ofinternal control theory provides the premise; Third, the framework of the internalcontrol system of university conducted a trial to build, and a breakdown of its controlsystem elements; fifth chapter is the application of the system of internal control model to evaluate the effectiveness of university; Chapter VI is conclusions andrecommendations, mainly made recommendations from the five elements of the controlenvironment,etc.,to better promote the internal control system of universitydevelopment.