Internal Accounting Control Research Of H University

Along with the deepening reform of college education system of our country and successive years of enrollment expansion and economic activities in colleges and universities has become more complicated and diversified, causing the economic cases have occurred, the reason is closely related to the internal accounting control of colleges and universities does not reach the designated position.Therefore, colleges and universities set up and its new development, adapt to the new situation and improve the system of effective internal accounting control is imperative. China’s ministry of finance on January 1, 2014 in the nationwide administrative institutions began to implement the 《administrative institutions internal control standard(try out) 》, this specification marks to adapt to the administrative institution of our country actual situation, fusion of international advanced experience of administrative institutions internal control standard system basic formation. Issued new regulations for colleges and universities to strengthen the internal control provides a solid theoretical foundation and good social practice environment, this article namely in 2014, a new implementation of the 《administrative institutions internal control standard(try out) 》, under the background of H university, for example, through the analysis of the accounting work in colleges and universities and the internal control situation, found that H internal accounting control of colleges and universities assets accounting issues, payment of come-and-go money problems, not the use of the Treasury lines, not legal bills for reimbursement and nonstandard funding problems. In view of the above problem, in the two aspects of system construction and practice of management renovation Suggestions about H internal accounting control of colleges and universities, and focus on the monetary capital projects, projects of fixed assets, the procurement project, construction project and research project five important improvement measures are put forward, build effective internal accounting control system framework, to make it better with the time development.