A Study On The Perfection Of Internal Control In Colleges And Universities

With the implementation of "science and education, personnel power" strategy and education reform deepening, the higher education in China has achieved rapid development. A substantial increase in the number of universities, the scale of universities have been expanding, universities have been running in various forms, the fund-raising channels have been diversifying, while economic activity and institutional structure more complicated, so that universities face a greatly increased risk. Original internal management system of universities can not meet the needs of development. Additionally, law cases of universities showed a sharp upward trend. Criminals from the party and government leaders to departments cadres, and even ordinary staff, corruption cases often occur in universities, the lots number and great value is shocking. These all poses a serious challenge to personnel training and university’s development. In this situation, strengthening their internal control building will become an urgent and arduous task before us, the study of internal control of universities will have great significance.Referring to the "Internal Control Administrative Institutions(Trial)" requirement, Based on the existing theoretical research and application of internal control, combined with the actual situation of Chinese Universities, internal controls of universities were depth studied in this paper. Firstly, this paper using the results of questionnaire to describe the control status of universities. This is mainly as follows: incomplete understanding of the internal control, system construction is not perfect, implementation of the system is not strict, risk management is not in place, oversight mechanisms are inadequate and the control to business is not strict. Then taking A university as an example, this paper conducts a detailed case study. The study found that the internal control problems in A university are broadly in line with the problems reflected in the survey. Furthermore, this paper presents an improved scheme for the internal control of A university.Based on the above analysis, this paper presents recommendations for improvement of the weak points in the internal control. It proposes to improve and perfect the internal control through strengthening the education about the internal control, establishing a sound internal control system, establishing internal control department, building internal assessment mechanism, strengthening risk control, improving the supervision system of internal control and strengthening control of weak business. This enables the internal control works best.