Deficiency And Rectification Of Internal Control Of Fund Outlay In College

Fund outlay control is the daily routine of accounting system in college. Since the educational fund is limited, how to perfect the structure of outlay, decrease the loss and waste of the fund, overcome and rectify the deficiency of fund outlay control to make the best use of it is the key to internal accounting control in college.The thesis adopts the methodology of posing-analyze-solve question. In the case of purchasing equipment fund control in college A, based on the theory of internal accounting control, the thesis analyzes the lag existing in accounting control,_disobedience of rules and regulations in accordance with the law of internal accounting control and college financial regulations. Furthermore, deficiency in fund outlay in some colleges has been identified with the questionnaire and case analysis, the phenomenon of disobedience in the internal accounting control of fund outlay has been overcome. In that, the thesis puts forward the policy and measures to solve these problems and prefect the internal accounting control, develop the correct consciousness of internal accounting control, establish the complete system of internal accounting control and supervising and evaluating organism and the general accountant system as well.