Research On Internal Control Of Local Colleges

There are more than 2800 universities in China,with the exception of more than 100 universities,most of which belong to local universities which have jurisdiction over the local government.Therefore,local universities are the main part of China's higher education system.Due to the wide distribution of local universities,uneven economic and social development in different areas,compared with the subordinate universities,the overall financial level and internal control ability of the local universities have a big gap.With the development of our social economy and the expansion of school autonomy,the economic business tends to diversification,increases the risk of local universities,all kinds of corruption cases also frequently exposed,reflects the college financial internal control system construction should be strengthened.Local universities can establish an internal control system is scientific and reasonable,directly related to the economic activity is legal,can effectively avoid risks,ensure safe and efficient use of assets,to ensure reliable financial information,effective prevention of corruption prevention.This paper from the local university of S university internal control system construction problems as the starting point,reflect the local university internal control problems from one side,and learn from the experience of the construction of the internal control system of foreign universities,puts forward the concrete countermeasures.This paper first introduces the related theory of internal financial control of universities and colleges in our country,such as the control principle,control objectives,control method,and the concept of the internal financial control content,function and features of economic activities of local colleges and universities.And then analyzes the existing problems of local universities internal financial control,and taking S University as a case analysis of shortcomings of constructing financial internal control system in S University,including the financial guarantee ability is insufficient,budget management is not perfect,poor asset management means the degree of the financial information is not high and there no risk pre-warning mechanism.Then,we draw lessons from the advantages of the internal financial control system of universities in developed countries,and find out the advanced methods suitable for China's national conditions,which can provide experience for universities in china.Finally,the construction of local colleges and universities internal financial control system,put forward including improving financial guarantee capability,strengthen budget management,establish internal control consciousness,establish the risk pre-warning mechanism and information sharing platform specific implementation measures.