Research On The Internal Control Of High Vocational Colleges In China

With the improvement of the market economy in China and the development of high education, high vocational colleges rise suddenly, develop rapidly, and expand campus and the scale of enrollment continuously. High vocational education accounts for half of China’s high education, became a driving force in the development of high education in China, has enormous influence in national economic development. In recent years, high vocational colleges’construction, procurement, accounting information systems, asset management, and other weak internal control-related economic corruption cases occur frequently, caused wide attention of the society, and has seriously affected the development of high vocational colleges and reputation. Therefore, high vocational colleges should strengthen internal management, implement internal control, regulate the operation of power, strengthen supervision mechanism, improve core competitiveness and promote the healthy, harmonious development of high vocational colleges。This paper initially hackles the internal control related theory, then on A school internal control present situation case, analyses, concludes and summarizes current internal control situation of high vocational colleges in China, and proposes the necessity of strengthening internal control in high vocational colleges. On this basis, analyses the particularities of internal control in high vocational colleges, the differences of internal control between high vocational colleges and enterprises, fundamental principles of internal control in construction of high vocational colleges, and the choice of internal control framework in high vocational colleges. Finally combining with characteristics of high vocational colleges, designs our country’s internal control system in high vocational colleges from five areas, including perfecting the internal control environment, risk assessment, control activities, building the platform for information and communication, and improving internal monitoring and evaluation system. The contribution and deficiency in this article:Starting from theory knowledge, combines the work experience in high vocational colleges management, learns experience from other workers on the management of high vocational colleges practical work experience, enriches the understanding of current internal control in high vocational colleges. Adopting the method of asking, analyzing and solving problems, through the A school internal control current status case analysis and China’s high vocational colleges internal control present situation and analyzed the general problems in high vocational colleges, the research of internal control has certain prospective. This paper adopts theory analysis method, data access method, comparative method and so on, the research method is comprehensive. This paper describes the design of the internal control system, reflects the management characteristic of high vocational colleges in China, hoping for providing certain theoretical reference for the construction of internal control in high vocational colleges. Due to data collection, time-related reasons, there are some limitations on awareness of high vocational colleges and because of the lack of knowledge of internal control, the research of construction internal control system in high vocational colleges is still insufficient.