IInternai Control Sysytem Construction In Collegres

At the end of the20th century, with the rapid development of national economy, our country gradually strengthen the education especially higher education to pay attention to it, and put forward to rejuvenate the nation, with education revitalize the national strength, science and technology revitalize the national strength. Our ordinary university entered a rapid development period, the asset scale expansion very quickly, a lot of college assets scale nothing less than a large and medium scale enterprises. The rapid development of universities for university brings opportunities, but also challenges. The frequent corruption case, power corruption phenomenon emerge in endlessly, it seriously affected the reputation of the university; College managers has not changed their management thinking with the development of colleges and the economy,this resulting in the administration of institutions of higher education level is low, the market competition ability to improve; Due to the internal risk control is not sound, fast expansion process a lot of debt, lead to financial risk accumulation cause individual school’s financial crisis.Based on the existing problems, combining with the actual situation of the internal control system construction for some useful exploration. The articler, from the related theory of internal control, introduces emphatically the COSO internal control report five elements and2008the Chinese government issued by the enterprise internal control basic norms "and2010with the release of the enterprise internal control application guidelines, Through the comparison with the enterprise summed up the characteristics of the internal control in our country and the internal control present situation, proposed the universities internal control system construction principle. And combined with the enterprise internal control application guidelines from the internal environment, control activities and control means, it expounds the building method of the internal control system.Finally, combined with the actual situation of F college, the enterprise internal control application guidelines used in F college budget management, construction project, inventory management, fixed assets etc. The business activity, and constructs the business activities of the internal control process, and at the same time puts forward F college internal control system improvement direction.