The Research On Internal Accounting Control Of Universities And Colleges In China

Internal accounting controls of Universities is to ensure that the educationbusiness activities in an orderly manner, to protect the security and integrity ofassets, to improve the authenticity and accuracy of accounting information, toenhance the efficient use of funds, and to ensure the implementation of state lawsand regulations. In order to achieve the established goals and tasks， internalaccounting controls should be implemented jointly by the faculty, and based oneconomic and business activities and the establishment of the self-regulation andself-improvement system. As a management function internal accounting controlshas long been subject to the attention of domestic and international theory andpractice of community. Release from the national laws and regulations, and expertsand scholars on the research and writings of internal control, are generally from theperspective of business or industry regulations and explore, relatively few studies ofthe Universities of internal accounting controls.In this paper draw on the research results and practical experience in internalaccounting control at domestic and foreign, be Cybernetics, information theory,system theory, entrusted with the economic responsibility theory as basis for study,combine the management by objectives and contingency theory, put forward the ideaof the universities of internal accounting controls designed. First of all, analyze therunning of university’s internal accounting basis and status quo, identify thepractical problem of internal accounting controls, put forward the establishment andimprovement of the importance of the Universities of internal accounting controls.Then, on the basis of determining the budget, finance and investment, monetaryfunds, physical assets such as business process design. And then from theperspective of the control environment, supervision, information disclosure toimprove the Universities of internal accounting controls.University internal accounting control is not a simple static, it should be a long,sustained period of continuous improvement. The innovation of this paper is that thecontingency theory into the college of internal accounting controls, explore theUniversities of internal accounting controls, seek internal accounting controlelements and design principles for colleges and universities, design the process ofinternal accounting controls of key business, introduce the social intermediaryorganizations to supervise, disclose internal accounting control information, briefly study the internal accounting control evaluation system.