The Research On The Effectiveness Of The Internal Conteol Of Universities In Hebei

On December 29, 2012, the Ministry of Finance published the internal control specification of administrative institutions for the trial implementation(hereinafter referred to as the “specification”), that has a certain role in promoting to establish and improve internal control system in colleges and universities and to enhance the level of running school. However, although the specification has been implemented for a year, but most of the colleges and universities has not yet been to translate the specification requirements into this unit in the construction of internal control. In the aspects of budget implementation, balance management, asset management, fund management, contract management and so on, the actual implementation of the internal control fields is not optimistic. Therefore, in order to improve the internal control effectiveness in colleges and universities, this paper researched the universities internal control implementation of the specification, found out the problems existing in the execution, and suited the remedy to the case, that is very necessary to perfect the construction of internal control.Based on the background of the specification carrying out for one year, first of all, this paper summarized the main research results of scholars at home and abroad, elaborated the relevant theories on the internal control aspects of the universities, and made a comprehensive deep reading and learning to the specification, that laid a theoretical basis for the later development.Second, referring to the relevant provisions of the specification, it designed the questionnaire mainly from the business level of the internal control of colleges and universities to investigate the effectiveness of the internal control of colleges and universities, chose 51 universities in Hebei province as the research object for a questionnaire and conducted the reliability and validity inspection of the questionnaire surve. Based on the data of the recycling questionnaire survey, it analyzed the current situation of the execution of internal control of colleges and universities in Hebei province and the reasons of the problems.Third, on the basis of the qualitative evaluation methods of the internal control evaluation, this paper carried out the empirical analysis on the effectiveness of internal control of colleges and universities from the six areas of the business level of colleges and universities.It mainly used the principal component analysis to extract the main factors of the internal control of colleges and universities, calculated the scores of the effectiveness of the internal control of colleges and universities in Hebei province universities and drew the scores into graphics, calculated and ranked the comprehensive score values of every college through the comprehensive evaluation method, at last found out the problems existing in the internal control of the key areas.In the end, aiming at these problems, it put forward the feasible solutions to enhance the effectiveness of the internal control of colleges and universities.