The Study On Internal Control Construction Of A University

Internal control, refers to a unit in order to achieve its business objectives, protecting the security and integrity of assets, and ensure that the accounting information is correct and reliable, to ensure that the operation of the implementation of the policy of business activities, to ensure the economy, efficiency and effectiveness in the unit interior to self adjust, constraints, planning, evaluation and control a series of methods, means and measures in general, the most widely used in the field of accounting system. With the social and economic development and produce, it runs through all aspects of business management, is a system engineering is very complex, tedious, a very important content but also the concerns of the enterprise. Nowadays, the role of institutions in modern society can not be underestimated, it is responsible for education, health, science and social cultural and other social service responsibility. Sound institutions and the establishment of internal control, is related to the healthy development of the foundation of institutions. In order to further improve the internal management level of administrative institutions, internal control standards, strengthen the construction of independent risk control mechanism, according to "the people’s Republic of China", "the accounting law of the people’s Republic of China" the budget law and other laws and regulations, the Ministry of Finance in December 29,2012 formulated the "administrative institutions internal control standardWith the rapid development of the national economy, our country has strengthened the education especially higher education seriously, put forward a series of policy of rejuvenating the country through science and education. Our university has entered a rapid development mode, the school continues to expand the scale, the rapid growth of the scale of enrollment. At the same time, which brings opportunities to the University, but also brought a challenge. In the process of development, gradually exposed some of the financial and management problems. But because of the long time to research and teaching as the center, the internal control of economic activities do not pay enough attention to the construction of internal control, can not adapt and rapid development, so it is urgent to strengthen the construction of internal control in colleges and universities.This paper mainly to the University as the research object, regulate the internal control of administrative institutions in the internal control of colleges and universities in the specific application of the Ministry of Finance on November 29,2012 promulgated the "(for Trial Implementation)" and combined with the relevant laws and regulations, starting from the basic theory and the system background of internal control, based on the existing literature research results, analysis of internal control objectives, in Colleges and universities the principles and characteristics, using the method of normative research and case combination, the internal accounting control theory, the internal control norms to guide new institution, take A University as an example, the internal control present situation and the existing problems were analyzed, according to the specification, construction of internal control from the the A system frame of the overall level and the business level, aiming at the existing problems of the internal control, puts forward the improvement measures.This paper is divided into four parts the first is the introduction, proposed research background and significance, research ideas and methods. The second is the theoretical basis, introduces the concept of internal control and related theory, and our institutions internal control standard system. Then taking A University as an example, on the current situation of internal control to carry on the analysis, the "institutions of internal control standards" as the foundation of the framework of internal control system, puts forward the corresponding countermeasures and suggestions. Finally, taking A university practical significance, provide certain reference significance and application prospect of the internal control of other colleges and universities.