Studies On The Stratege Of Framework Construction Of Internal Control System Of Universities And Colleges

The third plenary session of the eighteenth take the National governance system&Modern governance capacity as one of the total goal of comprehensively deepen reform.To adapt to the total process,the universities and colleges,which provide the public service including cultivation of talents,scientific research,social services,and cultural inheritance innovation,are the important carrier of implementing and completing the government’s public policy,shouldering the mission of Carrying out the laws and regulations and the government’s policy,must enhance their governance capabilities first.With the deepening of management system reform in our universities and colleges,the role of internal control is more and more highlighted in operation management,and internal control is to be the essential management tool and methods.An imperfect internal control will affect teaching,Scientific research order,and daily work,a series of problems which led by it called wide attention in educational circles.To Establish and improve the internal control is very important to perfect university governance structure and realize the development goals in our universities and colleges.In recent years,the internal control of administrative institutions is much accounted by the relevant departments,but there is no specification for universities and colleges.Many scholars at home and abroad have researched internal control of enterprise based on the different point of view,have constructed a relatively perfect theoretical system,but neighther the theoretical circle nor the professional circles,researches of the internal control of universities and colleges are relatively less.This thesis is based on the principal-agent theory,control theory,and risk management theory,comprehensive combing the domestic and foreign literature relating to internal control of universities and colleges,in combination with recent system background,to clarify the basic concept of internal control of universities and colleges;on the base of theoretical analysis,using internal control framework to construct the internal control system in universities and colleges;According to the 《Internal control specification of Administrative institutions》,research the relative problems of internal control of universities and colleges,focus on the construction and implementation of internal control of universities and colleges realated to economic activities.By means of questionnaire,fieldwork,and field interview,empirically analyze the construction and implementation of internal control of J university,feel out the actuality and problems in the internal control system,put forward an effective way to complete the internal control system of universities and colleges.