Research On Internal Control Of Harbin Institute Of Petroleum

In recent years,amid with the development of market economy and continuously strengthening of the state support for private education,private higher education in China has achieved rapid development with a more solid social foundation and its recognition,instructional scale and tuition standard have also been improved constantly.However,with the social development and the increasingly complicated higher education industry,the competition among different private higher learning institutions has also become increasingly fierce,and their social responsibility and risk have also increased accordingly.Internal control is a management activity of private higher learning institutions,which can be seen as a cornerstone of their sustainable development.As a result,in order to realize the connotative development and improve the managerial ability of private higher learning institutions,it is extremely important to establish and consummate the internal control system within private higher learning institutions.This thesis takes the internal control of Harbin Institute of Petroleum as the research objective and applies the theory of internal control into the institute's working practice.Centered on the five basic elements of internal control including control environment,risk assessment,control activity,information and communication and internal supervision,a variety of methods such as literature research,investigation,normative analysis and instance analysis are adopted in this thesis to find out the major problems in the internal control of the institute after a systematic analysis.The problems include defects in the control environment,high risk of institute running,non-standard control activities,poor information communication and weak internal supervision.Then,this thesis further analyzes the main causes of the problem from such four aspects as inadequate laws and regulations,lack of external regulation,the embarrassing situation of the attributes of private higher learning institutions and limitations of the sponsor's individual abilities.Afterwards,corresponding countermeasures for internal control strengthening are proposed from five aspects of optimizing control environment,strengthening risk prevention,programming control activities,intensifying information communication and improving internal supervision.Apart from these,another four supporting measures are proposed to ensure the smooth implementation of the above countermeasures,including the leadership's emphasis on internal control,the whole staff's active participation in internal control,effective restriction of the responsibility and authority of internal organizations and staff as well as fully weighing the cost-effective principle.Finally,a complete set of internal control system framework is established through the research of Harbin Institute of Petroleum,which is conducive to the legitimate running of the institution,security and integrity of property as well as the authenticity and reliability of financial information.In addition,the framework could improve the management efficiency of institutions and realize the strategic goal of institute-running,thus providing reference experience for other private higher learning institutions.