Construction Research University Internal Control

With the development of reform, internal control of colleges and universities becomesmore and more important. It will be the indispensable operation management tool and meansto realize goals. However, internal control construction started relatively late in china, theinternal control mechanism is not perfect. There are some defects, for example, withouteffective supervision, internal control mechanism is not sound, information andcommunication is not smooth and so on. Because of the defects, internal control can’t play aneffective role in Colleges and universities. In recent years, Economic crimes happenfrequently. These cases bring great economic loss, bad influence in society, and influence thereputation of universities.The article formulates the internal control theory; put forward the suggestion andstrategy of construction of internal control of colleges and universities. The article mainlyresearch the internal control construction of colleges and universities, in this article I use thebasic theory of the new framework of COSO internal control, at the same time combine withthe specific characteristics and the actual development of China’s University Education indomestic universities, refer to "administrative institutions（Trial）" requirements. The resultcan provide reference for the internal control construction, contribute to improve the internalcontrols of colleges and universities, ensure the effective operation of internal controlsystem, prevent and combat fraud, corruption, and promote the operation management level.