Optimization Of Internal Accounting Control In A Middle School

In November 2012,the Ministry of Finance issued the Proposed Standard on the Internal Control of Administrative Institutions.This is the first internal control standard specifically for administrative institutions.This highly applicable standard states clearly the key issues of the internal control of administrative institutions.It's an important milestone in the history internal control development of administrative institutions.Middle schools are administrative institutions.Their finance management is usually in the charge of logistic departments,which is regarded as an assistant department to teaching.This makes the middle school finance offices a rather awkward position.On one hand,many of the employees working in middle schools' finance offices are not finance or accounting professionals.Instead,most of them learned the skills in working.Because there is no specific rules and regulations for the internal accounting control of ordinary middle school in China at present,in reality each middle school internal accounting control system set the lack of theories and systems,so ordinary middle school according to<Accounting system in primary and middle schools>?<Proposed Standard on the Internal Control of Administrative Institutions>designed internal accounting control system as the school's own characteristics.However,due to the immense jurisdiction of local financing departments,their supervision can not ideally extend to many of the details in particular budget units.This situation calls on the middle schools to carry out effective internal control,to improve the skills in Accountants,to work together with internal and external audit departments,and to improve the professional ethics of their senior accountants.This essay elaborates the internal control problems of a middle school,and then puts forward some corresponding measures for improvement including detailed designs for its internal and external audit system.As the Proposed Standard on the Internal Control of Administrative Institutions issued in 2012 need to be specified in its implementation in schools.This essay proposes to design the audit function of middle school internal control system,so as to establish more effective supervision and more smooth implementation.This design aims to realize effective internal control and audit supervision,and as a result to avoid finance risks and other problems like finance corruptions.This study has a realistic significance to the implementation of the Proposed Standard on the Internal Control of Administrative Institutions in middle schools.