Research On Internal Control Of Colleges And Universities

Since the beginning of the twenty-first Century, China has achieved great breakthrough on the reform and innovation of the higher education. With increasing number of students, larger scale of the higher educational institutions and expanding investment in education, China’s higher education has achieved rapid development, which cannot do without the reform of the management system and funding system, and the support of relevant policies.However, the management and regulation of the higher educational institutions has drawn the attention of the whole society. Many researchers try to work out a solution on how to manage effectively through internal supervision and control on the education funding and other operational activities.Internal control is a process of achieving goals through a series of measures in certain organization. By researching the problems in the internal control process, managers could be able to better understand the management problems from the perspective of control and learn the source of these problems, thus taking preventive measures.In this study, the previous research on the inter control of colleges and universities is first reviewed. Then based on the internal control theories, control methods, relevant laws and regulations, as well as the actual situation of China’s higher education, the concept and connotation of internal control of higher educational institutions are summarized, and the characters and goals of internal control are explored. Next, the study takes A University as an example to investigate and analyze its internal control situation. At last, some practical suggestions are made based on the analysis of the example, in order to offer beneficial reference to internal control of higher educational institutions.