Research On Internal Control Issues In Universities And Colleges

With the developing of the education reform, colleges and universities which in rapid development also facing with increasingly prominent problems. In recent years, cases of economic corruption in Universities frequently seen in newspapers, which not only wake-up call to the major colleges and universities but also has seriously affected the development and reputation of universities. There are many reasons for this problem, but the most important is that Chinese universities usually lack a complete and effective internal control framework. In this case, studying internal control theory and exploring suitable system to the actual situation of China's university is benefit to internal control and universities and their risk prevention capacity.This article starts from the application of The Internal Control Standard of Administrative Institutions(Temp), which is promulgated by Ministry of Finance of the People's Republic of China, combine with other relevant laws and regulations in the same time. take E College as an example, analyze the problems of internal control and try to find the main reason, on this basis, according to "administrative institutions internal control standard(trial)" standard build internal control framework, proposing many of improving measures from functional organization and safeguard measures, balance of payments, government procurement, fixed assets, contracts and internal control monitoring and evaluation, which has some practical significance.