Research On Internal Control Problems And Optimization Measures Of C Universities

As the country's emphasis on higher education,the deepening of the reform of education system in colleges and the scale of establishing universities expands constantly,at the same time school-running autonomy of higher learning institutions was imposed and has been gradually extended.However,the building of internal control system is late.The unsound internal control system in the practical work is inconsistent with the diversified development of academic education.The construction of internal control problems restrict the management work of colleges and universities effectively,at the same time caused the economic case happens.At present,the social from all walks has given a great concern to the problem of internal control in colleges and universities.In order to improve the current situation of internal control of colleges and universities,and increase the management level of these schools.In this article,I take the “administrative institutions” and the COSO framework as theoretical basis.By combining theory with practice,this paper takes university C as an example,based on document and case analysis.From the current situation and problems of internal control system in this case,the author put forward several feasible suggestions which complete and perfect the internal control system in school pointedly.This article mainly adopted the method of literature research and case analysis,in order to specific research on the problem of internal control in university A.The article is divided into five parts,the first part is introduction,mainly introduced in this paper,the research background and significance of topics,domestic and foreign literature research and the research thought and research methods.The second part is the correlation theories of internal control,including the definition and development of internal control,this paper briefly introduces the COSO framework of internal control,as well as internal control system of institution in our country and the characteristics and functions of the internal control in colleges and universities.Part 3 in case university A,firstly illustrates the basic situation of university A,the internal control system and organization;Secondly points out the present problem of internal control system exist university A;Finally analyses the cause of these situations or problems in depth.The fourth part mainly for the case study in the third part,refers to“administrative institutions”and other related regulations.The author provides concrete measures and suggestions to perfect the internal control of university A,in order to be able to help universities to improve the effectiveness of internal control and ensure the competition power of colleges and universities in healthy development.