Study On The Internal Accounting Control System Of Colleges And Universities

In order to ensure the education work going smoothly in colleges and universities, to protect the safety and integrity to the assets, to improve the accuracy and truth of accounting information, to improve the efficiency of funds usage, to ensure the implement control of laws, statutes, and accounting regulation and to achieve its established long-term goal, the system of internal accounting control is implemented by all employees in the universities and it is set up as open control system to monitor universities' value movement with self-adjusted facility. It is established with the theory of control, information, system and trust, economic obligation, and it is a effective management tool for protecting the integrity of funds and accounting work quality. The critical problem to establish universities' internal accounting control system is how to establish a series of internal accounting control system with scientific knowledge, close measures, and easy way to operate. From the analysis of current internal accounting control situation we can know that because of poor knowledge of internal control, and also without enough attention given to internal control, the current internal accounting control system is a only form without content, it can't play effective role. Therefore, this report is the further study to the existing problems to internal accounting system and it aims to establish a set of theory framework and operation mode to assure the accounting system's efficiency in accordance with university's special feature.With the use of experience for reference from the study of internal control system domestic and internationally, and also through the further system analysis of internalaccounting control operation in the theory of control, information, system and trust, entrusted economic obligations, this report lays the theory groundwork for establishing internal control system frame in the universities and colleges. Furthermore, this report clarifies the necessity in improving and completing internal accounting control system through the analysis of current situation and points out the existing problems, it re-definite the internal accounting control system and clarifies the goals and functions an for internal accounting control system in the colleges and universities according to the special features. Based on all above mentioned, it structures internal accounting control system in the colleges and universities; it is a pragmatic design to overcome the weaknesses in investment, engineering projects and assets management for internal accounting control system in colleges and universities.