Research On The Internal Accounting Control Of Colleges And Universities

Internal accounting control system of colleges and universities is an effective management systems which composed of a series of interactional systems and measures. It is established in order to guarantee the safety of state-owned assets and the quality of the accountants. There are so many defects of internal accounting control of colleges and universities that many problems such as the improper using of teaching and researching outlay, corruptions, and the losing of state-owned assets, etc. can't be solved. There are not short of systems of accounting control but lack of measures and countermeasure to implement the internal accounting control. The key of the problem is how to establish a scientific effective internal accounting control system. Now, Being short of scientific theory foundation and explicit control measures, the internal accounting control system has many defects. It need to be improved. The paper presents a research report of some problems in the implement of internal accounting control. It establishes a scientific rigorous model, which includes several sub-systems according the control content. All of these do some benefit to improve the quality of accounting and the reform of colleges and universities.The dissertation analyzes the internal accounting control and financial statutes of colleges and universities under the direct of the theories and practices of internal control of China and world. The trait of internal accounting control is discussed in detail. The analysis establishes a theory foundation for the designing of internal accounting control system of colleges and universities. Some cases penetrate into the internal accounting control. The analysis results indicate that it is signification to strengthen the internal accounting control. According to the theory and the fact of current universities,The author designs several control systems which includes internal accounting control system of currency, assets, financing and investment, engineering project. At last, the papers put forward some questions which should be noticed when we actualize the Internal accounting control of colleges and universities.