From The Perspective Of The Internal Control Of Colleges And Universities To Improve The Internal Control Environment

University is an important part of Non-profit organizations. It’s an important place forall kinds of talent. Since1999, Chinese university has entered a rapid development period.With growing number of universities, colleges and universities in the gradual expansion ofspace, the university also expanded the scale of the formation of thousands of students inlarge organizations, economic activities and operation pattern increasingly complex. However,the university’s internal controls have not grown with school expansion and synchronizedwith the development, or even remain at a low level, highly neglected phases. In recent years,colleges and universities in corruption cases have occurred, the university’s financial crisis,business risk is caused by people constantly hot. The university and business corruption andbribery cases of crisis management with the university have a great negative correlation,management control, monitoring power loss caused by various problems, which increases therisk of the operation of universities, colleges and universities should be on the internal controlenvironment seriously enough. So that take active measures to improve the university’sinternal control environment is a bounden duty of all employees in colleges and universities.This thesis uses of interviews, literature and analysis of induction method, research fromthe perspective of internal control, the theory and practice of investigation of internal controlson colleges and universities, Discussing the internal control environment elements ofuniversity.At first, introducing the theory of introduction of efficiency and risk management as atheoretical basis for the full text. Colleges and universities is a complex organization, itsoperation efficiency is reflected in the staff’s efficiency, the efficiency of universitymanagement and the external environment and internal environment, adaptability and so on;the risk is reflected in the university college human resource risk, operational riskmanagement college facilities and college financial risk management. Although the universityis non-profit organization, university operation can’t without financial support. Financialsystem and control and also makes the loopholes of corruption incidents occurred, whichdamaged to the national and collective interests of teachers and students. Combine self-discipline combined with the law of internal control environment is very important.Then selecting a few representative of university teachers, administrators, students do in-depth interviews in schools. The results of interview show that the university teachers ofcolleges and universities are useful for building and improving the internal controlenvironment. On this basis, using internal control theory, according to interviews on theuniversity’s internal control environment, analyzing the current internal control environment in our colleges and universities have the common problems: lacking of internal collegecontrol awareness; the organization set unreasonable; human resources policy is not perfect;lacking of cost-consciousness; lacking of risky control awareness; inbalanced in internal auditand supervisionFinally, after analyzing the results of internal college control environment problems,promoting the internal control environment and the university’s strategy. To enhance internalcontrol, it need to transform the original environment, building a new "internal control"atmosphere, and pay more attention to affect of people and the environment each other.Studying on the research of internal control environment for business, and putting forwardthe measures to improve the internal college control environment: establishing internalcontrol awareness; reforming organization, improving personnel policies and cost control,enhancing risk awareness, to play the internal audit function.