Research On Perfecting Of University Internal Accounting Control

Followed by our socialist market economic system established gradually, universities, not only have independent economic interests, but also become to be self-governed economic entities. Even as the departments of universities, they also set up relatively independent economic relationship. Universities appear to have unprecedented vigor and developmental potential that besides carrying out non-material production activities, they operate series business activities such as launching a joint venture, cooperating, founding economic entities etc, with the reform of higher education promoting continuously. Both funding sources and the scopes of management will increase, so it is obviously unpractical to deal with each business and correct every one mistake only by functional departments. It's far from enough solely relying on the back of external to oversight whether or not that the fiscal system is normative or whether fiscals reflect and supervise the real thing about the economic activities. So it becomes more and more important to set up the internal accounting control mechanism. However there has been a certain problem in founding the accounting legal system for a long time, as a result, the function of internal accounting controlling is seriously weakened in our country.This paper used the advanced concepts of the enterprise internal control research concepts, Briefly introduce the research status of internal control theory in China, and present the problems of financial management in university because of relatively backward in internal accounting control system ,analyzes the current implementation and the exiting deficiencies status of internal control. In this paper, I give a framework of that how to build the University of Internal Control System, based on the theory of overall internal control.