A Study Of The Internal Control System In Independent College

Independent colleges, also often referred to as the independent secondarycolleges. According to <the measures for the setting and administration onindependent college>, the independent college refers to the institutions of higherlearning which offering the bachelor’s degree in education. Its constructionpattern could be the joint of the non-state fiscal fund with the relevantuniversities or with the wholly foreign owned enterprises. In a specific historicalperiod, this new model has promoted the development of the higher education inChina and has played a positive role on education in various aspects, such asincreased the resources of education, ensured the sustained growth of educationscale. Independent colleges as a new thing, although inevitably encounteredsetback, such as advanced thoughts, capital operation specifications and systemsare not comprehensive, etc., but there will be a very big development space in itsgrowth, it also can have a further reform. We mentioned earlier are due to it lagbehind the pace of the construction of the internal control. From the reality, theconstruction of internal control system of enterprise is more perfect, as to theuniversity’s internal control construction; though there are many shortcomings,but it gradually have many available research results. But because theindependent colleges do not attaching great importance to the internal control, soit gets less attention.Therefore, the study of the internal control theory ofindependent college has theoretical and practical significance on the healthydevelopment of independent colleges. This article aims to build a scientificsystem of internal control in the independent colleges, so as to improve itsquality of education and social reputation.From the real sense, this article based on the construction of internal controlsystem, analyzed the applicability of the internal control in the management ofindependent colleges.We concluded that the internal control is suitable for the independent colleges, its management cannot leave the internal control, internalcontrol should be embedded in independent college management. By the fiveelements of internal control in COSO report, we analyzed the current situation ofinternal control of the independent college: the control environment is not sound;Lacking risk assessment mechanism; Internal accounting control is notcomprehensive; Information communication has obstacles; the supervision ofinternal control is not strong enough. Combined with the characteristics ofindependent college in China, we try to construct the framework of internalcontrol system of independent college, and take the Haojing College of ShaanxiUniversity Science and technology for example, to analyze the feasibility offramework system of internal control. Finally, this article puts forward somepolicy suggestions on the internal control of the independent college and wantsto promote the construction of internal control system in the independentcolleges. We urgently hope that independent colleges can achieve independenceand rationalization of self-management and self-supervision, constantly optimizetheir management autonomy organization. And under the leadership of the boardof directors, dean of the head and other senior make joint efforts, manage all theaffairs of the college, strengthening characteristics, to ensure that cultivateexcellent and high quality talents for the sustainable development of theindependent college.This article’s innovation lies in: In view of the weaknesses of independentcollege internal control, combined with the characteristics of independent college,to construct the framework of internal control system of independent college,thus further enriching the content of the independent college internal control.Hoping this way can has a positive role on the construction of internal control ofthe independent college in our country.