Research About Anti-corruption Goals Of Internal Control Of College Financial

As China continues to strengthen and clean government, university corruption are frequently reported, the image of Universities continue to be discredited. The new accounting system for colleges and universities, the proposed of internal control of the administrative institutions regulatory requirements, although eased the College for corruption to some extent, fierce competition in the market and universities current financial state of internal control in blindness,and hidden financial operations,therefore strengthen financial internal corrosion Universities target under the control is extremely urgent.This paper summarized recent economic cases of typical Chinese universities in financial work, research funding, infrastructure projects and procurement and management of corruption, in-depth analysis from multiple perspectives, revealing the problems and reasons that internal financial control of colleges and universities is out of order from many angles such as the controlled environment,financial activities of process control, enforcement, internal audit and oversight, all kinds of problems on the financial information transmission and communication. Therefore, in reference of domestic and foreign financial internal control research, the latest developments in the theory of fusion COSO framework, proposed intelligent, refined and diversified mechanisms and policy recommendations of college finance internal control.Moreover, optimization measures, and constructed to prevent corruption, the protection of state-owned assets from infringement, to ensure that financial information is true and reliable mode of internal financial control and evaluation mechanisms. Internal environment and the external environment system angle of hierarchical, focused on setting professional college financial internal control mechanism, establish a sound system of control plane and service control level,optimization college in control functional structure of financial work, improve the internal control system in the financial areas of construction, detailed design control system of a series of flow chart business processes for against the corruption, the introduction of performance audit concepts and diverse external supervision system,and strive to continuously deepen the internal financial controls, plug the financial management loopholes, implement of the aim of incorruption college financial internal control.Finally, the paper integrated diversity factor to design a strengthened college financial internal hierarchy index evaluation, and use a reasonable set of weights fuzzy comprehensive evaluation method and AHP weight and build calculation model,forming an internal control system to control, feedback, supervision of financial.Independent evaluation of universities implemented self loop adjustment, supervision,and constantly enhance the effectiveness of the financial internal control system, to provide protection for the orderly development of universities by leaps and bounds.