Research And Study On The Current Situations Of Inner Control In Higher Education Of Hubei Province

Recently, inner control of administrative institutions have beening gradually attracted the attention of relevant departments. Though the regulations specially aiming at inner controal of higher education have not issued at present, higher education, as the carrier of cultivation high-level telants, provinding reserch and service, the construction of its inner control is rather urgent. Higher education of HuBei, a large education province, has a widespread influence and an important position. The fund demand and loan ration are increasing considerably with gradual expanding of higher educaion’s teaching scale and staff in Hubei, which revels negative phenomena of its inner control, such as imperfection of system and control measures. Given these facts, the sense of inner control dadly needs strenghing, and its level has to be improved.Compared with western countries, our study on the higher education’s inner control starts late. Recently, the problems are increasingly obvious, which arouses the management awareness of higher education’s inner control. At the same time, study on the higher education’s inner control has been becoming a hit, which involvs with the following aspects:(1) problems and strategies;(2) system and building of framework;(3) evaluation of its system;(4) auditing;(5) analyses of its factors;(6) empirical studies. Based on the past researches, this article, taking inner control of higher education in Hubei for example, surveys its current situations and summarizes the results by the method of questionnaire investigations. The survey, by the fuzzy AHP method, obtains a comprehensive scores of64.8according to the analyses, where inner control of higher education in Hubei has been basically established, and played a certain role in its operation in higher education. However, the low score illustrates that certain problems still exist, and badly need improving. Thus retrofit proposals concerning inner control of higher education in Hubei are raised combined with the tow methods mentioned above.This paper is divided into five parts, the first part is an introduction, describes the purpose and significance of the study, literature review, research ideas and methods and so on. The main relevant research literature review of the internal control at home and abroad to sort, summarize the research status and problems. Research ideas for the first review, and then expounded the theory of internal control relevant to universities and colleges by Hubei Province is an internal control questionnaires distributed, based on the results of the statistical survey, the use of fuzzy analytic hierarchy process for a comprehensive evaluation of internal control universities, Finally Universities in Hubei Province is an internal control recommendations for improvement.The second part is the theory of internal control relevant to universities, including modern management theory, cybernetics and economic cybernetics, principal-agent theory. The third part, the article carries out quantitative and qualitative analysis on higher education’s inner control from five aspects, according to the five factors of inner control in questionaire from COSO in1992and its results. Therefore, the original data concerning inner control of higher education in Hubei has been obtained through the aboved analyses.The fourth part, evaluation index system of higher education’s inner control has been established through fuzzy AHP method; Comprehensive scores respecting inner control of higher education in Hubei has been gained with the construction of judgment matrix, and calculation of index weight and index standardization. The two results portay that higher education in Hubei has done well in control environment, control activities,evaluation and inspection. Unfortunately, risk accessment, information and communication are weak, and need furhter improving.The fifth part, the article concludes the suggestions to improve inner control of higher education respecting its current situations, which can be summed up as follows:(1) enhancing the construction of inner control’s environment, and building and perfecting inner control system of higher education;(2) recognizing and acheiving different kinds of risks involved in inner control target, and evaluating them in time;(3) Strengthening imcompatible post separation, authorizind examining and approving system, and reducing its operation risks;(4) building and perfecting information and communication system to ensure their timeliness;(5) reinforcing its respection and reviewing.All in all, problems concerning inner control of higher education have received more attention, as they are becoming increasinly prominent. Thus it is demand for improvement of management efficiency in higher education and social development to regulate inner control system, and strengthen inner control.