Research On Internal Control For A Vocational College

With improving of China’s market economy and deepening of the reform of education system, vocational colleges grow up with diversified sources of funding, and more complex business activities, but with no internal control system of the immune system, which leads to loss of assets in vocational colleges, management confusion, even corruption events, and seriously affects the normal work of the higher vocational colleges.Taking A Vocational College as an example, on the COSO report and China’s "administrative institutions internal control specification (try out)", from the internal environment of internal control, risk management, control activities, information and communication and supervision and so on the perspective of the five elements, the paper analyzes the current situation of vocational colleges in our country internal control and the existing problems, puts forward the concrete countermeasures of perfecting our country’s vocational colleges internal control policy, namely, to establish on the basis of the internal environment; based on risk management, by means of control activities, supervision and evaluation for security; with information and communication connecting with each other and promoting each other’s A dynamic framework of the elements of the internal control system in higher vocational colleges.As the innovation of this article, in the case of A Vocational College, it analyzes the internal control present situation and the causes of vocational colleges, determines the form controlling with five elements of internal control environment, risk management, control activities, information and communication, supervision and evaluation perspective, straightens out the relationship between the five elements above, and establishes between the causal factors, and able to work together, the internal control system and effective. The internal control construction in vocational colleges should have certain guiding significance. But due to the limitation of information, ability, and the time, in this paper, there is the lack of data analysis, and the vocational colleges different from other colleges and universities, has not been given special analysis, the countermeasures of some theory, and operability.