The Status Of Internal Control Of AM University And Research For Improvement

With the rapid development of economy in our country,the demand for talent is becoming more and more,based on this,the rapid development of colleges and universities in our country.And with the increase of business content in colleges and universities and the increase of the fund-raising way,a series of problems emerge in endlessly.In recent years our country internal control of colleges and universities in new challenges and tests,especially for a long time,the internal control of economic activity,colleges and universities are not enough attention,most of the work center of gravity is given priority to with scientific research and teaching in colleges and universities.In the current situation,the construction of internal control must follow the pace of its own development,strengthen the construction of internal control is imminent.This article is based on the research achievements of internal control related content,according to China's ministry of finance promulgated the administrative institutions internal control standard(try out)",Anhui provincial departments of Anhui 2016 goods15 files the internal control system in colleges and universities in Anhui province operation procedures and other relevant laws and regulations,the internal control theory and system as background,through to the existing literature review,and then to the university internal control principles,characteristics and target are analyzed.Ensuring the economic activity in the legal compliance,reduce the necessary means and ways of financial risks in colleges and universities is to strengthen the construction of internal control.Anhui provincial colleges and universities AM university,for example,now AM internal control construction of the university of the lack of systematic,to improve the operation efficiency and reduce financial risk of the lack of obvious role,the need to further promote the internal control construction.In this paper,the present situation and existing problems were analyzed,and the internal control from the unit level and business level to AM at the university of new internal control framework system,put forward measures for the improvement of the internal control,has the outstanding practical significance,but also it has reference significance for other colleges and universities to carry out the corresponding work.