Study On Internal Control System Of Olleges And Universities

The internal control system is produced with the development of social economy,running through all segments of enterprise management, which is a complicated systemengineering as well as an important content that modern enterprises concern. In order tostrengthen and standardize the internal control of the enterprise, improve enterprisemanagement level and risk prevention capabilities, and promote the sustainable developmentof enterprises, safeguard the socialist market economic order and the social public interests,according to relevant laws and regulations, in2008June, the Ministry of Finance inconjunction with the China Securities Regulatory Commission, the Audit Commission, ChinaBanking Regulatory Commission, the China Insurance Regulatory Commission formulatedthe "basic standard for enterprise internal control". In April,2010, they issued the"Application of internal control guidelines","evaluation of internal control guidelines" and"internal control audit guidelines". All of these marks the internal control standard system inChina has been basically formed. But the college, as a training institution for socialinstitutions, also burdening with providing scientific endeavor and service, meeting the socialmaterial and cultural functions, there is intensive need to establish a sound internal controlsystem.This paper from the internal control theory, the reference of foreign university internalcontrol system, through the analysis of the internal corruption case analysis of the status quoof China’s university internal control system and points out that the internal control ofcolleges and universities, there exist many problems in the aspects of environment, risk andcontrol. In order to solve these problems, this article reference the theory of internal controlframework and the relevant national standards about internal control files, combined with thedevelopment of current situation of internal control in Colleges and universities in China,analyzes the existing problems in the internal control of the reasons, finally, combined withthe actual situation of our college, the main content of our university internal control work tomake the analysis, and the effective operation of the internal control countermeasures areproposed.