Analysis Of The Effectiveness Of Internal Control And Its Influencing Factors In HaiNan Province

Along with the development of the system reform of higher education,and the expanding of enrollment scale,internal control has certainly made a big difference in efforts to control the management of colleges and universities.Good internal control has important practical significance on the efficiency of Organization work,preventing economic crime,and enhancing comprehensive competitiveness,but our country university affected by the planned economy for a long time, the internal control construction started late, the mechanism is not perfect,In so many ways has not reached the designated position.In recent years,Frequent incidents of corruption in colleges and universities has a serious impact on the university’s reputation and assets security,also has a bad influence on the long-term development of the construction of colleges and universities.The issue of internal control in universities should pay more attention on the root,but now there has been no special,normative documents in Colleges and universities.In order to improve the present situation of internal control,according to the basic theory of the new framework about COSO and relevant requirements of the 《Regulations》,combined with the actual situation of Hainan province university,took theinternal control effectiveness and influencing factors as the main research content,used the AHP to determine the weight of each element of the framework,based on collected data by questionnaire survey,we have analysed prevent and cure the measure in proposition of the Problem of internal control in colleges and universities,hoping to make a usefull exploration about establishing a healthy university internal control system,and be likely offer a brake on fraud and corruption caused by rent-seeking.