Internal Control Of Independent Colleges And Universities

Independent colleges and universities are also called the secondary colleges run independently by universities,which are non-fiscal expenditure for the implementation of undergraduate education.Independent colleges are a new form of education investment in China’s higher education reform to encourage nongovernmental sectors to run schools.However,as a new educational model,there are many loopholes and hidden dangers in the implementation of internal control,Therefore,this paper chose the independent college and universities internal control research as the main body to explore.A total of 30 foreign literatures on internal control,domestic laws and regulations on internal control,announcements issued by the Ministry of Education,the Ministry of Finance and other scholars on internal control in independent colleges were consulted.This paper takes Zhejiang ZZ College as an example,uses five elements of COSO reporting(control environment,risk assessment,control activities,information and communication and supervision.)to analyzes the current situation and existing problems of internal control in independent colleges.At the same time,the internal control of ZZ College must be improved is expounded,then five feasible measures for establishing and strengthening the internal control system and mechanism of ZZ college are put forward :(1)adjusting the organizational structure and clarifying the objectives of internal control;(2)improving the funding system and reducing the risk of running a school;(3)realizing asset management and safeguarding national resources;(4)adjusting the organizational structure and clarifying the objectives of internal control of ZZ independent college;(5)Strengthen supervision and supervision and comprehensively control internal auditfive feasible measures.This paper mainly aims at the characteristics of independent colleges,and provides effective suggestions to establish internal control,so as to further improve the internal control system and mechanism of independent colleges,and promote the sustainable and stable development of independent colleges.