Research On The Internal Control Problems Of Private Higher Schools

As the Law of the People's Republic of China on Promotion of Privately-run Schools published, private higher schools has been flourishing. And there are more and more problems in private higher schools, especially internal control problems. Internal control thoery not only can solve the inner problems, but also push it sustainable developing. With implementation of the internal control, it is good for improving the usage of financial input, securing the properties, holding the reliability of the financial information and reports.However, there're a lot of problems in the internal control of private higher schools. From the perspective of the COSO elements, there're few research papers. The perfect internal control can make the properties safe, improve the operating conditions, and keep the financial statements reliable.This thesis regulates the use of research-based, supported by case study research methods. This paper is based on the theory of internal control, comparing with others'conclusions. According to the order of "propose-analyse-solve", it's to perfect the internal management of private higher schools with charts analysis in this paper.The innovation of this paper is mainly at the perspective of private higher schools. Based on the the theory of internal control, it makes the internal management perfect with the case analysis. Applying theory to practice broadens the application field of internal control theory.This thesis is divided into 6 parts:The first part mainly represents the background of the internal control theory, briefly introduces the study value, contents and methods;The second part reviews the development of internal control, proposes the definition of 5 elements, points out the meaning and character of private higher schools. The third part proposes the importance of internal control, and analyses the present problems from the perspective of COSO elements:control environment, risk appraisal, control activity, information and communication, monitoring.The fourth part finds the reasons why the internal control becomes useless from the perspective of COSO elementsThe fifth part proposes suggestions and advices to private higher schools to perfect its internal control.The last part summaries and points out the disadvantages.