Research On Internal Control Universities Of Jinan In Shandong Province

Along with the reform and opening-up and the rapid development of economy in our country, the development of colleges and universities has entered into a new field. With1999years of enrollment expansion of colleges and universities, colleges and universities in China, the number of students reached an unprecedented national government gradually increased year by year in the capital investment of higher education, colleges and universities education teaching activities also gradually to the market, and the corresponding capital funds are gradually increasing, the economic activities of running also presents the trend of diversified and complicated, the role of internal control in economic activities in colleges and universities increasingly highlight, the original internal control system in colleges and universities cannot meet the needs of the current. To further improve and strengthen the internal control system in colleges and universities is the major problem in colleges and universities should to be solved urgently.Internal control system is one of the important branch of modern management theory part, at the same time inside the organization set up to establish internal control system is the need of the development of market economy in our country. Financial internal control system in colleges and universities is to supervise and control the inside of all economic activities, the purpose is to make all economic activities make it can strictly follow according to plan in advance according to the regulations of the plan of the expected target, thus further ensuring the complete plan tasks and achieve goals to ensure the completion of tasks of school program. And implementation, the goal is to prevent financial errors and colleges and universities and economic fraud internal control goal. In the implementation of internal control of colleges and universities, should pay attention to strengthen the budget management and control and executive control, material purchasing and management, control and standardize the accounting methods and the campus internal control and standardize the economic behaviors and so on various departments need to strengthen the management and supervision of internal control.Sarbanes-oxley act (2002) and the COSO risk management framework (2004) further exhibition reveals the internal control the risk of developing direction; Internal control system gradually become, including administrative and public institutions, the focus of economic entities. As the enterprise internal control basic standard issued by the ministry of finance and on January1,2014the administrative institutions internal control standard (try out)", the implementation of the economic management in one of the focus of the study will be a internal control. Colleges and universities and the work efficiency is low, frequent economic cases, one important reason is that internal control is not sound or enforcement does not reach the designated position. We should shift from concept to action, to implement the internal control system in universities, in order to make our university education career to sustainable development.This paper discusses the concepts of internal control, internal control theory in colleges and universities, as well as theory and so on basic principles of internal control of colleges and universities, for the following analysis of present situation and existing problems of internal control of colleges and universities, which lay a theoretical foundation for further advice. Secondly, this paper analyzes the internal control status quo and characteristics of colleges and universities, summed up in economic colleges and universities there is a concept of internal control, budget management, asset management system and the basic construction of control system and control program, etc, thus further corresponding countermeasures and Suggestions are put forward. Believe in financial management of colleges and universities as long as the clarity of the situation, the initiative transformation, strengthen the internal control concept and concept of the innovation of the innovation work idea, so as to improve the mechanism of the university internal management system, can be in the future development in the new era better resolve long-troubling long plagued the problems of internal control effectiveness of colleges and universities.