The Internal Control Of Colleges And Universities Based On Cultural Construction

Today， economic development of China is rapid, social polarization is wideninggradually, and in the background of economic socialization, the problems occurred inuniversities are amplified. However, the university is an important place of national highereducation, is the important activity environment of young people to grow and learn, so allthe problems happened in the universities will hinder the reform and development, damagethe national education function of moral education and leading role, affect the healthygrowth of the teenagers, give more efforts to standardize the management of colleges anduniversities brook no delay. Internal control is an important means for management ofcolleges and universities, is the key role to ensure the safe and effective of assets, the trueandccompleteoofffinancialiinformation, effectiveppreventionaandccontroloof corruption ineconomic importance. The profound cultural accumulation, strong cultural atmosphere isthe unique and valuable wealth, in this environment, focusing on the construction ofcampusccultureiinuuniversities, givingffullpplayttotthisppositiverroleoof cultural controlsystem construction in the inside, to promote the implementation of internal controlsystem, optimize the effect of university internal control system.In22003July, American COSO Committee intthecCOSO based onttherreportiin11992,"Sox–Oxleyact",tthe "Enterprise RiskManagement-Integrated Framework" report (ERM)andpproposes theffiveeelementsoofiinternalccontrol: controleenvironment, riskaassessment, controlaactivities, informationaandccommunication andmmonitoring. The applicationoofthe five elements of internal control framework, the present situation of internal controlof colleges and universities are analyzed, summed up the problems and defects in theinternal control of colleges and universities in these aspects, and puts forward suggestionson how to construct the internal control from the perspective of cultural construction in thearticle. In the course of the study, the questionnaire survey method, literature researchmethod and summarizedmmethod combinedwwithttheaapplication, inoordertto detailed analysisoontthecconstructionoof internalccontrol systemiinttheccollegesaanduuniversities fromtthepperspectiveoof culture. Thisppaper summarizes the construction of campus culturein universities and university internal control and some related concepts, levelsandcharacteristics of information, research and analysis of the analysis oftthe presentsituation of internal control of higher education institutions, respectively, analysis of thestatusoofiinternalccontrol from the controleenvironment,ccontrolaactivities, riskaassessme nt,,informationaandccommunication and supervisionfiveaaspects, through a statistical model, data are collected through questionnaire survey, based on the theory of statisticalmodels, to verify the correlation of the internal control and cultural construction, buildingon the campus culture construction of university internal control system based on themain problems.In order to improve the internal control culture construction in Colleges andUniversities Based on, to ensure the smooth and healthy operation, to achievethe specific target of imparting knowledge and educating people, in improving the internalcontrol system should focus on the factors of university culture is rooted to the internalcontrol of the universities. Internal control is the essence of cultural construction ofcolleges and universities based on people-oriented, internal control that is hard andsoft, with humanism, and culture, adapt, acceptability and operation of internal control andstrong. In accordance with the "internal control of administrative institutions (for TrialImplementation)" in2012, the construction of the internal control system perfect, willfocusoontthe cultural constructionoofccollegesaanduuniversities intotthem, theppeoplei,forinternal management with humanism, according to comprehensive, important, balance andthe principle of the independence, constructing the system of university internalcontrol foundation on cultural construction.This paper selects the internal control environment are researched, by readingliterature and survey analysis, and defines the concept of cultural construction of collegesand universities and puts forward the internal control of administrative institutions ofthe University, this is one of the innovations of this paper. In addition, this paper putforward the suggestions fromtthepperspectiveoof internalccontrolssystem basedoon the university cultural construction, cultural construction thought into the construction of theinternal control of colleges and universities, this is the second innovation point.