The Internal Control System Of Colleges And Universities

With the reform of colleges and universities and the requierments for improving the college’s competing power after joining WTO, all the colleges and universities should strengthen their management and improve their ability of teaching and research continuously.But, the economic criminal cases caused by the faultiness in the college’s internal control occurred frequently, which caused the loss of property, affected the normal functions of college, and influenced the college’s development and reputation greatly.Therefore, internal control system of colleges and universities should be perfected constantly to protect the security and integrity of property, to prevent the occurences of college crime, and to improve the college’s management level and competing power.In the dissertation, the internal control syestem of colleges and universities was designed according to the status that it still hadn’t form a correlative and integrated system.Try to find the measures to solve the problems existed in Chinese intenal control.When designing the internal control system of Chinese colleges and universities, Chinese college characters were considered.The status and reasons of internal control of Chinese colleegs and universities were analyzed, and the corresponding measures were put forward. The cognition of college’s internal control in China was limited to the internal accouting control, which was executed loosely, and lacked of effective supervision and evaluation. The reasons were analyzed from these aspects,the enviroment of internal control,the system of internal control and the internal accounting control. Finally, the solving measures were put forword, combining with the character of Chinese college.The intenral control system of colleges and universities was designed, which included the design basis, the objectives, the principles, control activities, duties of personnel, and limitations of control, etc. The operating characters of Chinese college were embodied.lt is hoped that the system could provide some help for improving and perfecting intenal control of Chinese college.Because the time was short and most of the information came frome rsearch and analysis, some aspects might not be concerned or perfected which would be revised or added in future.