Study On The Internal Control System Of Financial Institutions In Colleges

Since 1990s, universities in China have been increasing their enrollment. and the higher education began to change from elite education to mass education. The University’s gross enrollment rate continues to increase, followed by the rapid expansion of the scale of the higher education, and the deepening of the reform of the education system, which makes the higher schools in their own major issues to obtain an unprecedented autonomy. The construction of the new campus, school enterprise cooperation, the establishment of enterprises and other business activities, followed by the University of higher education funding sources of diversification, funds are no longer limited to financial funds, the use of funds is also involved in the more extensive, involving the daily operation of colleges and universities. On the one hand, the diversification of income sources provides effective support for the rapid development of colleges and universities. On the other hand, colleges and universities must also face the increasingly complex financial environment. In recent years, the field from time to time corruption scandal broke, this result is due to a few leading cadres thinking quality to be improved, but more important is the lack of system.In recent years, the financial internal control of enterprises has achieved considerable results. But the University in the financial internal control of this piece of the system construction is lagging behind, some of the system has not been very good to give the implementation. Therefore, in order to make the healthy and orderly development of colleges and universities, we must start with the rules and regulations, establish and improve the financial internal control system, and promote the implementation of the. This article will take the Hunan middle school as an example, analyze the status quo of the financial internal control of the local colleges and universities in province, and based on China’s "enterprise internal control basic norms" and COSO report as the theoretical basis, and combined with the relevant theory, analyze its existing problems, and according to the existing problems, the paper puts forward suggestions and measures to improve the financial internal control system of F Institute.