H University Internal Control Research

With the further development of reform and opening up,China's fiscal revenue has improved significantly,the social economy gets a rapid growth,the innovation system gets a deepening reform.At the same time of constantly improving the system and perfecting the mechanism,administrative institution improves the efficiency and effect of public services.Especially with the importance of institutions of higher learning and reform gradually increasing,teaching of colleges and universities also begin to develop in the market economic activities,school program reflects the trend of diversification.This makes the school-running autonomy of institutions of higher learning widening and the role and effect internal control.But at the same time,institutions of higher learning in our country's economic activity is becoming more and more complex,the financing channel presents diversification trend.Thus it makes the risk of internal control and development in colleges and universities more and more.In recent years,in the procurement,construction projects in colleges and universities in China,payment business economic corruption cases have occurred,which makes national assets lost and the development of higher schools and reputation has been seriously affected.Although the causes of these problems have a lot,but the incomplete and imperfect system of the university system of internal control is the main cause.This has caused a high attention of many domestic and foreign scholars and professionals.They not only make a deep exploration of the internal control system in theory,but also put forward the problems existing in the internal control system of university and the corresponding solutions from the practice.Internal control is an important part of modern management and has occupied for position in the economic management activities.Academia at present,the theory of enterprise internal control research results are very significant.But for non-profit organizations of colleges and universities,state and relevant researchers are not on the in-depth research and discussion.This leads to a relative lag phenomenon of the theory and practice in the development of the internal control process.Therefore,the research institutions of higher learning in all aspects of the internal control content,is helpful to improve and perfect the institution of higher learning the framework of internal control system and implementation effect,to promote the healthy and orderly development of institutions of higher learning and to guarantee the smooth completion of all business.In this paper,the theory and practice are combined.Through the understanding of the background,significance and related theory of the development of internal control,we can control the five elements of internal control,clarify the meaning of the internal control and overall objectives.Analysis the specific conditions of the internal control in Chinese colleges and universities based on the administrative institutions.Taking H university as the research object,the paper deeply analyzes the general situation of internal control.According to the effective analysis of the actual situation which is about school level and business level of internal control.And it summarizes the evaluation index system of internal control and the score distribution.Then it points out that the internal control problems and puts forward the feasibility of the solution.It provides guidance to establish and perfect the internal control system for H university,promote efficient use of School funding,and improve the management level and the rational allocation of resources.Then it makes the school career have a rapid development.Through the analysis of the H university internal control,it finds the common problems existing in the internal control of higher learning institutions and offer help for the improvement of the internal control problems related to other higher learning institutions.It can improve the risk prevention of institutions of higher learning ability,promote the common development of each other and the better development of education cause in our country and the public service.