Research The Effectiveness Of Internal Control In Colleges And Universities The Case Study About Hunan Provincial Undergraduate Colleges And Universities

With the development of the national economy and the strategy of the development of science and technology,the university has entered an unprecedented development opportunity.But as the reform of the education and the complexity of the economic activities of the University and the diversification of funding sources,the colleges and universities financial management put forward a deeper requirement.While the university because of the internal control lose effectiveness result of the frequent occurrence of the case.June 2008,the Ministry of finance,securities and Futures Commission,the Audit Commission,China Banking Regulatory Commission,the China Insurance Regulatory Commission jointly issued the basic norms of internal control,which marks the theory of internal control of Chinese enterprises into a new development period,November 2012,the Ministry of Finance for the first time issued a "pilot" for the internal control of administrative institutions,to further improve the internal management level,regulate behavior and prevent risk mechanism to do specific provisions.This paper puts forward that strengthening internal control is the requirement of the times development in the background of the financial investment increase and the debt defuse and the policies and regulations consummate and establish the modern university management system.First introduced the internal control concepts,objectives,development and theoretical basis,The research object is Hunan provincial colleges and Universities,with reference to the administrative institution of internal control standard "implementation" "separately from the unit level and operational level set out to design the questionnaire,through the issuance of the field and the network questionnaire,Collected the basic data on the effectiveness of the internal control of the sample.First the data were descriptive statistics analysis,then with an average score of survey data,mode and variance based,cluster analysis was performed,draw samples of university internal control of three kinds of state,then the forth focus on and analyze the reasons on the failure of internal control and the internal of the sample control failure are proposed.