Research On Internal Control Problems About Colleges And Universities Of Liaoning Province

Internal control is with Chinese universities to gradually expand concept about internal control and comprehensive understanding about internal control about management science in the development sound internal control practice,adopt the basis law and regulations on the requirements,and constantly optimize the management of the environment and the implementation of a.It is an important means of modern education management is to promote all aspects of their full internal mutual restraint is the basic function about the university management.To protect the security, also integrity of university assets,enhance the quality on account information and improve efficiency in the use of funds,also ensure the implementation on national law and regulations and internal rule and regulations of the unit for achieve the stated objectives university has an indispensable rule.Compared those Western countries,China’s internal university control of a late start.In recent years, internal control issues is becoming increasingly prominent universities,colleges evokes the sense of internal control and management,internal control relevant to the research universities also set off a boom.Currently,the internal control system of colleges and universities are still inadequate,some bring law and discipline and management of waste and other losses,there is a direct relationship with the internal control.The National Audit Office published a financial audit 18 affiliated university,we found a total of 868 million yuan arbitrary charges,all debt is 7.275 billion yuans.Shanghai prosecutors investigated 104 year college corruption,bribary and embasszlement and other economics crime,these acts of serious damage to the management mechanism of higher education,undermineing this normal college financial management,damage to the interest about the statse and the society.2012,the ministry on Finance issued "administrative internal control institutions(Trial)";in order to make internal control strong and universities,the ministry of education was embarked about a domestic colleges and universities directly under the questionnaire design and survey,most for university internal controls system.Measures introduced in this series shows the internal control of administrative institutions are gradually beginning to get good relevant departments seriously.To do this,we make a combinetion on nomative and empirial method,more in-depth research on internal control problems in college Liaoning Province,Liaoning Province ideason the line with characteristics on universities internal controls system was designed to make building.My study is divided for five part,the main contents are summarazed as the follow: The first motion is the introduction.Most on research background and fiture of the topic, literature review.The second motion was a overview on the university internal control theory.Evolution theory concept on internal control,internal control make the concept onuniversities,objectives also role about the internal controsl on universities,colleges constitute the internal control system are described.The third part in the discussion of the evolution of the university internal control standards,for investigatingthe status about questionnaires internal control in Liaoning Province were analyzed.The fourth part on the internal control problems in college,Liaoning Province, had cause analysis.The fifth part of the problem on the basis of the previous discussion on the proposal to build an internal control system in Liaoning Province from university business objectives,environmental control, risk management, business activity control,information or communication,control also supervisory aspects.