A Study On The Improvement Of Internal Control Of The Public School S

Financial internal control is not just an essential part of the public school’s financial management work, but also an important insurance of other work to be proper functioned. A lot schools suffer from the consequences of unreasonable management structure as well as the monitor department’s lack of independence during the actual financial internal control, which results in the phenomenon of violation of the rules.In order to enhance the monitor and control of the financial accounting in public schools,this paper will study the internal control system of public schools based on the fundamental theory of internal control and different research findings both from China and abroad,combing the concrete content of the Standard of Internal Control in Administrative Institutions(trial implementation) published in December 2012. This paper will take Public school S as an example and point out the current status quo and existing problems of its internal control system. According to the standard of the public institution’s internal control, the corresponding measures will be suggested so as to build the internal control framework and system of Public school S. With regard to the organization structure and its safeguards, government purchase, fixed assets, construction projects, contracts, supervisor of internal control as well as three public consumptions(overseas trips, vehicle purchasing and maintenance, official receptions), this paper will propose a series of measures to improve the school’s internal control, which may help to guarantee the national assets and school’s economic activity can be efficiently and legally allocated to serve the education.There are mainly five chapters in this paper. The first chapter is the introduction that point out the background and significance of this research, clarifying the research method and some possible creative perspectives. The related theories of internal control system of administrative institutions will be stated in the second chapter, which discusses the concepts and the contents of internal control system as well as the differences of internal control system between administrative institution and enterprise. Chapter three will focus on the analysis of the internal control system in public schools, exploring the executive influencing factors of internal control system in public schools in the consideration of general information and rapid development of the internal control system of public school. In Chapter four, the existing problems in the internal control system of Public School S and their corresponding causes will be analyzed in perspective of the organization structure and its safeguards, government purchase, fixed assets, construction projects, contracts, supervisor of internal control as well as three public consumptions. Based on the previous mentioned issues of Public School S, the improvement suggestion will be provided in the final Chapter.