Research On The Internal Accounting Control Problems Of The Private Higher College

With the implementation of the national medium and long term educational reform and development plan(2010-2020),private higher education has shown a whip and spur the development trend and has become an important part of higher education.The growing of private education is the great practice of reform and development of education history of New China.In according with statistics,May of 2016,has already more than 741 private colleges and universities.Although the development of China's private education is facing good opportunities,there are many difficulties and challenges.In recent years,private colleges and universities issues of economic crime appear frequently in the community,leading to a bad influence,but also seriously damaged the reputation of private colleges and universities.The reason,From the microcosmic aspect,the Non-governmental College internal accounting control awareness of the status and the management of internal accounting control of attention is the direct cause;from the macro point of view internal accounting control is a relatively new business,the corresponding laws and regulations and internal accounting control system lags behind,internal control system not perfect.In this paper,the author is familiar private W College standpoint,the internal accounting control theory as a research basis,drawing on previous research methods,in order to improve our private internal control system as the starting point,It is focusing on improving the quality of financial personnel to optimize the internal accounting control environment,strengthen risk awareness,establish a risk assessment mechanism,good top-level design,to carry out good internal accounting control activities,accelerate the pace of disclosure of accounting information to achieve effective communication between departments,efforts to strengthen the supervision and evaluation of internal accounting controls five improvements,found Private Colleges internal accounting controls common problems,provide a reference for the role of other private colleges and universities to establish a sound internal accounting control system.