A Study On The Problem Of Internal Control System And Implementation Of Chongqing Vocational College Of Information

With the rapid development of market economy and the deepening reform of educational system, the cause of higher education in our country has developed rapidly, The private vocational colleges have faced bigger and bigger pressure in the process of development due to the miraculously expanding of the private higher vocational colleges, and the people in the colleges didn 't nearly realized the coming risk. At the moment, internal control is run by the local colleges and universities effectively. Which may not only improve its competitive power, but also can control the risk effectively.Based on related internal control theory, this thesis analyzed the current situation of internal control of CQ Vocational College of information. Relative to the public university, private college has some characteristics, such as complicated control environment, diversed risk assessment, diversed control activities. According to prefering to the previous research methods and the existing research results at home and abroad, aiming at the five problems in C Q Vocational College of information,like weak awareness of internal control and unperfect institution building, inadequate awareness of risk prevention and unperfect coping mechanism, ineffective control activities and lacking of feasibility demonstration, and inadequate supervision and inspection and unperfect restrictive mechanism,and so on, t his thesis put forward to the following four suggestions: Firstly, pass the strict internal control theory in college up and down, strengthen management's recognition of the importance of internal control, and organize regular training of employees in the post business; Secondly, strengthen the awareness of risk, use the scientific method to evaluate risk, establish and improve the responsibility system of economic and financial risk control system, contain external investment; Thirdly, having a reasonable arrangement for the controlled activities in the colleges, including strengthening the financial accounting controlled activities, carry out the comprehensive budget controlled activities of college, and so on. Fourthly, establish and improve the supervision mechanism, set up the establishment of independent internal audit institutions, improve the comprehensive quality of internal audit staff, establish the government, society, teachers and students as the main body in the supervision of vertical supervision mechanism.