Research On Internal Accounting Control Of Colleges And Universities

With the rapid development of the discipline construction and teaching facilities, the economic scope which Colleges and universities involved in is expanding In addition to the national financial allocation and tuition fees, most colleges and universities can raise and use money independently. Even though the development speed is very fast, Colleges and universities haven't built perfect internal accounting control system. They didn't pay enough attention to the management of internal accounting control system as well. It leads problems in many fields. For example, the construction of teaching infrastructure, the management of fixed assets, the enrollment and employment of the colleges, and the use of funds for scientific research. Therefore, this paper is based on the comprehensive review of the internal accounting control theory, as well as the development process and situation. According to the internal accounting control situation, we hope to construct the framework of internal accounting control in Colleges and universities scientifically and reasonably.Based on the internal control theory, this paper analyzes the current situation of the internal accounting control in 6 universities.And collected the data from questionnaire survey and structured interviews. We analyze the data with the method of matching analysis. Finally, this paper built an internal accounting control system for the characteristics of universities in Dalian, and pointed out the limitations.The paper is divided into 5 chapters as follows:The first chapter is the introduction, it mainly introduces the background and significance of the research, the status and framework of the internal accounting control in universities.The second chapter is literature review. It introduced the internal accounting control in domestic and abroad, the theoretical connotation and theoretical basis of internal accounting control in universities, and puts forward the research motivation of this paper.The third chapter is the current situation and problems of internal accounting control of universities. Firstly, this paper analyze present situation and problems of universities internal accounting control based on the survey data. And then this paper analyzed university internal accounting control situation and target matching analysis; secondly this chapter also analysis the result in internal accounting control of colleges and universities the problem of frequent reasons. Secondly, the paper analyzed the data collected by the questionnaire survey and structured interviews from 6 universities in Dalian, and found that the current situation of internal accounting control and the operational objectives of the Universities didn't match well. On the basis of investigation and analysis, the paperThe fourth chapter is the system of internal accounting control in. Firstly, this paper designed the colleges and universities internal accounting control system framework from Organization structure, system, information sharing, budget system and supervisory system. Secondly, from the use of funds, this paper designed internal accounting control practices from management of fixed assets, project, investment and financing and expenditures five key aspects.The fifth chapter is the conclusion and prospect of the research.The internal accounting control in colleges and universities need to be improved in the dynamic adjustment. In this paper, through the analysis of the problems of accounting control in 6 universities in Dalian area, this paper constructs the framework of internal accounting control in universities, and seeks the guidance of internal accounting control in universities. At the same time, this paper designed the operation method, content and process of the key business areas of the university internal accounting control, and realized the combination of theory and practice.