Based On The Business Process Of Internal Control Policy Research Colleges And Universities

In the November 29.2012. the Ministry of Finance issued the "administrative institutions internal control standards (Trial)" (Finance and Accounting [2012] No.21). requires each administrative institutions "since January 1.2014 implemented." After entering the 21st century, universities entered the stage of rapid development. Universities increasingly large scale, the growing complexity of economic activity, but its internal control has not been developed simultaneously. Universities frequently exposed corruption, caused public concern on University Development. The main reason is that the university internal control system is only an empty shell, but not well executed. Not only did not adapt to the development of university specific internal control system, but also a lack of theoretical basis of its internal control system set scientific, and practical control measures. Furthermore itself there are some shortcomings and deficiencies, resulting unable to achieve the desired control effect. There is an urgent need to continue to improve and perfect, to control it based on the business processes of universities to found control points and risk points.This paper based on the theory of internal controls and business processes, through identifying universities risk control area, researching the Internal control point at the universities operational level, designing the business processes. And lists the operational control of budget and payments, to demonstrate how to perform and supervise internal controls. This paper is divided into five parts:Part â… :Introduction. Introduces the background and significance of the topic, writing ideas and content framework that provides the foundation for later discussion. Part â…¡:Theory Research and Practice status quo at home and abroad. From the description of the internal control theory, development of universities internal control for clues, leads to universities internal control theory, and contact the related theories of business process. Part â…¢:On the basis of the aforementioned theory to study the status of university internal control. By analyzing and using universities business processes, looking for internal control risk areas at the operational level. Part â…£:Cited university budget business as an example to study its internal control point and flow chart. Part â…¤:Cited universities payments business as an example to study its internal control point and flow chart.