Research On Financial Internal Control Of Colleges And Universities

With the introduction of the 2013 new accounting system of the administrative institution and the new accounting system of higher education in 2014, the reform of financial management system is carried out. The reform measures are implemented, and it is a higher requirement for the public finance. The structure of the financial management is optimized. At the same time along with the eighteen major levels of leadership of dozens of colleges and universities have been sacked, the management of scientific research funds, state-owned assets management, basic construction and other key risk areas, an urgent need to establish the internal control system with the characteristics of colleges and universities. In recent years, with the continuous increase in the investment in Higher Education in recent years, the expansion of the amount of funds and the expansion of the scale, the need for the system of internal control system as a management support for the development of the enterprise. Multiple sources of funding from the diversified business activities, administrative management and academic management of the management model, also need to provide effective internal control system to provide management support. The implementation of the new system, brought about by the new ideas and concepts, it inevitably to some existing work methods and processes, this time how under the new situation, effectively constraint behavior, which requires as soon as possible as soon as possible to strengthen and perfect the internal control system.Through the analysis of internal control theory and the status quo of college financial internal control, this paper puts forward some measures to improve and perfect the internal control of financial internal control from six aspects:budget management, financial management, fund management, asset management, asset management, internal audit. In the end, the paper puts forward the problems that should be paid attention to in the process of implementing internal control in Colleges and universities. The purpose is to get a warning for the implementation of financial internal control, better guard against limitations and avoid the emergence of the problem, so that the financial internal control of colleges and universities to get better results.