Research On Construction Of Internal Control System In The College Of China

Along with the continuous deepening of the education system reform and the higher colleges have been enlarging their sponsoring autonomy and scales, all the colleges should strengthen their management, improve their ability of teaching and research continuously and promote self competition. But, the economic criminal cases caused by the faultiness in the college's internal control occur frequently, which cause the loss of property, affect the normal functions of college, and influence the college's development and reputation greatly. Significant progress has been made in the internal control system of enterprises, college's internal control has not gained enough attention from theory to practice. Therefore, it is very meaningful to go deep into the internal control theories of college, set up its system frame, and put the internal control activities into practice.On the basis of collecting and mastering research literature of internal control of college at home and abroad, the writer will use some methods, such as research literature, research method, case analysis to do some research on construction of internal control system of college under the guidance of internal control theory and constructing principles.In this paper, the college which we research is the public college. In the analysis of the internal control status in the college of china, the author will express the meaning and characteristics of college's internal control through accessing to a large of documents combined with own views, and analysis the internal control status in the college of china from five aspects which are control environment, risk management, control activity, information and communication, monitoring and evaluation through the college's economic cases occurred in recent years. The main research of this paper is the construction of internal control system framework in college, utilizing the coso report and internal control theory research of china combined with the characteristics of college, including internal control objectives and constituent elements, the objectives consist of following laws and regulation of college's internal control, protecting the security and integrity of college's assets, improving the truthfulness and reliability of the quality of accounting information, increasing the service efficiency of funds; the elements include control environment, risk management, control activities, information and communication, monitoring and evaluation. Finally, the paper evaluate and analyze the implementation of college's internal control using fuzzy comprehensive evaluation method and analytic hierarchy process with specific case, particular way is:the paper establish appraisal target system according to college's internal control elements and a fuzzy comprehensive evaluation mathematic model using A college's actual data, and evaluate the effectiveness of college's internal control comprehensively, continuous upgrading and improvement of college's internal control system.