The Study Of The Special Funds Management For Universities Directly Under The Ministry Of Education From The Perspective Of The Internal Control

In recent years, a financial allocation under the Ministry of Education Universities notable feature is the proportion of special funds for grants year after year, this change in the financial investment has greatly promoted the universities directly under the Ministry of Education in terms of the quality of teaching, research, service quality, etc. the rapid development, greatly enhance the international competitiveness of universities directly under the Ministry of Education. However, due to the special fund budget implementation started late, with the universities directly under the Ministry of Education disposable increasing the number of special funds, special funds manage their problems in the process has become more exposed as false special projects, special funds and other issues. Currently under the Ministry of Education of special funds for universities and fine management system is still at the exploratory stage, in all aspects of the implementation and management of special projects inevitably there are some outstanding issues that need further improvement. Directly under the university should establish a more comprehensive system of internal control and management to play a regulatory role of special funds to ensure the rational use of various types of special funds of funds.In this paper, under the Ministry of Education university internal control theory as a starting point, the first clear concepts of internal control, and special funds, universities directly under the Ministry of Education and the type of special funds, fund management model and system construction of special funds to conduct a brief analysis. Focus from internal control perspective of the universities directly under the Ministry of Education in special funds management problems and causes. Based on the above analysis, given the strengthening of the special fund under the management of the internal control perspective on how the proposal, and that strengthening university directly under the Ministry of Education is a long-term management of special funds and necessary work, the university should continue to improve the internal control systems to ensure that the special effective operation of funds.