The Two Universities Of Central Special Funds As An Example To Exploring Medical University Internal Control

In early twenty-first Century, universities in China entered a rapiddevelopment period. As an important part of educational organization oftraining medical professional persons, the number of students is increasing,the scale of university continue expanding, so in a short four of fiveyears,the most medical universities develop into large number of studentsor huge non-profit organizations. With the deepening of the Medicaluniversity of social functions, the most basic function of teaching, increasescientific researches and other social services functions. The source offunds of universities from a single financial appropriation, develop into adiversified sources of funding. The medical university internal managementhas become more and more complicated. Use the central special funds oftwo universities to analysis, to show that creating internal environmentcontrol in the universities, and establishing reasonable corporatestructures, optimizing business processes, establishing internal control andsupervision mechanisms, so as to improving the management efficiency ofMedical Universities. The paper takes the central special funds as thebreakthrough point, according to the prior management; the central specialfunds in management and post management procedure, analysis of internalcontrol have the existing five problems. And through the use of ChongqingM University and X University in Xinjiang the two Medical University ofcentral special funds, contrast analysis of their advantages anddisadvantages, and puts forward improving methods.