Research On The Internal Control Evaluation Mechanism Of AHS University

In recent years, colleges and universities in the field of economic activity of lawlessness and teaching facilities and equipment use efficiency is low, the distortion of the accounting information problems show that the current defects in design and operation of internal control, the urgent need for further optimization. The internal control is the core work of optimization, pay close attention to the construction of science, the application of internal control evaluation mechanism to ensure the internal control system truly implemented and as the environment changes continuously optimize."Not a radius of no rules" to carry out the evaluation of internal control is so and need a "ruler" of College’s internal control design and operating effectiveness of be measured, the defects are found, timely rectification, further improving the internal control construction level, the "ruler" is the internal control evaluation criteria. Therefore, establishing and improving the internal control evaluation system of colleges and universities is the first job to build evaluation criteria. However, through investigation of AHS the internal control construction found not only for evaluation of the standard incomplete, and evaluation procedures and evaluation methods also is not standardized, AHS the internal control evaluation system construction is worrying. In view of this, to accelerate the construction of AHS university internal control evaluation standards, the internal control evaluation procedures and methods, improve the internal control evaluation mechanism has been a top priority.In this paper by using the method of questionnaire and experimental method, first of all control status of the AHS internal considerations, through questionnaire investigation and analysis of the construction of 45 AHS the internal control are to strengthen the AHS the internal control evaluation mechanism for the construction of important significance. On the basis of, to the Ministry of Finance promulgated and implemented the administrative institution of internal control standard(Trial) "as the basis for AHS the internal control construction, from internal control evaluation procedure, evaluation method and evaluation indexes of three aspects to construct AHS the internal control evaluation system and supplemented by a university internal control evaluation case to verify the feasibility, finally has carried on the summary and prospect, in order to the fruitful development of internal control evaluation of modest contribution to the force.