The Research On The Construction Of The Internal Control Frame Of The University-owned Middle-and-small Enterprise

Because of the historical reasons, at present our country still has the considerable amount of the university-owned middle-and-small enterprises. They play the important place to promote local economy and open widely the source of the university funds, simultaneously making university-owned middle-and-small enterprises good is beneficial to assure the preservation and increment of university-owned assets. However, because the university-owned middle-and-small enterprise is established by the university, compared with the modern enterprise under the condition of market economy, It widespread exists the phenomena as the ownership and the management powers combined together, the structure of organization not perfect, accountancy organization constitution not formal. Internal control system that is promoted strongly now in keeping with the modern business enterprise system is not completely suitable to university-owned middle-and-small enterprise.Through analyzing the basic theory of the internal control, combining with the definition of the university-owned middle-and-small enterprise and the speciality of its oneself, aiming at the internal control's present condition of university-owned middle-and-small enterprise of our country, this paper puts forward standing in the height of the business management, based on business circle to inform circulating promotion each other of the control system, quantity evaluation system and risk evaluation system which adapt with university-owned middle-and-small enterprise. And base on the total target of the internal control, this paper searches each business circnlation's control target and key control point of the university-owned middle-and-small enterprise. Passing finally to detail analysis of internal control present condition of a middle hotel enterprise, taking internal control's design and implement of purchase and the payment business circulation for example, this paper is to put the theories of the construction of internal control frame of university-owned middle-and-small enterprise fall in the fulfillment.