Research On The System Of Internal Control In The Colleges

Within the process of education development in China the higher vocational colleges develop gradually. In the ministry of education on comprehensively improving the quality of higher vocational education teaching several opinions: higher vocational education is a type of development of higher education, training for production, construction, service and management talented student’s mission, and it has an irreplaceable role in China. The vocational education work meeting in Beijing 2014, then the vocational education has entered to a new period, within the developing of the college the capital spending, the financing, the funds allocation autonomy gradually increased, and the internal control is the important system to control the risk and to corruption need to be cared. Administrative institutions internal control standard(trial) in 2014 has been build and the internal control of the college need to be adjust the internal control.With the example of the college in Wanbei, the funding resources gradually increased but under the existing internal control system, the organization is a concentration of power and lack of supervision and restraint, consciousness and the risks of business activities, there are a lot of operation is not standard, inadequate internal control system of execution and the binding is poorer, this leads to characters of higher vocational colleges developing greater risk and insufficiency in business activities. The construction and evaluation in higher vocational colleges is necessary to solve the problems.This study combined with the case to analysis the problems within the theory, the interview and the other methods. Firstly, introduce the background and significance of this study, introduce the related literature review, the ideas and methods, research innovation and deficiencies. Secondly, introduce the theory of the internal control. Thirdly, carding characters of higher vocational colleges, emphatically from the institutions of the finance department to collect in higher vocational colleges internal control information such as the object and target, process and measures, and combining with the theory of internal control effectiveness, to evaluate the control effect. Fouth, analysis the reasons which made the problems within the internal control in the college in Wanbei. Fifth, make the countermeasures in order to solve the problems and do the value. Finally, make the summary and forward. The main objective of this study is to understand characters of higher vocational colleges from the actual situation of internal control, clear its existence insufficiency and reasonable solution.To solve the operating characters of higher vocational colleges developing many illegal operations, improve resource assets and capital allocation efficiency, promote the inevitable choice of higher vocational colleges and the teaching quality. To build a practical and effective system of internal control, is bound to the characters of higher vocational colleges and universities management system development environment, accurate identification of the main risks. Through the scientific and effective evaluation system, evaluate the construction of internal control system in higher vocational colleges, to ensure the flexibility, rigor and validity. Within the environment, organization, technology and other supporting mechanisms for effective adjustment and consolidation, we can reduce the risk in higher vocational colleges. Only build a conform to the operating characteristics in higher vocational colleges, covering the main operational risk and can be based on the execution of a more superior functioning of the internal control system, can achieve the constraint misconduct in higher vocational colleges, the goals to reduce operational risk, promote reform and development of education in higher vocational colleges management.The innovation of this study is detailed analysis of characters of the internal control situation of higher vocational colleges, design solutions, but unable to get a more comprehensive due to the internal data, there are some deficiencies.