Research On The Improvement Of Internal Control Of A College Based On COSO Framework

Since the 1990s,Chinese government has gradually increased its attention on internal control.While vigorously promoting the construction of internal control of enterprises,many relevant policies and regulations have been issued successively.These files lead a great improvement of the situation of the Chinese enterprises' internal control,and a profound significance of the accounting information disclosure quality and efficiency of capital market.In recent years,along with the government attaching great importance on the education reform of colleges and universities,the growing scale of colleges and universities,and sources of funds from the original single also rely on country funding to the diversification and complication have gradually developed.Under the background that the country has vigorously promoted the internal control of enterprises,more and more attention has been paid to the internal control construction of Chinese colleges and universities.Facing the new development of the new situation,colleges and universities system optimization speed and operational efficiency can't guarantee the rapid development of its own,some criminals using the opportunity of the internal control of colleges and universities is relatively weak,to seek improper interests,seriously affected the country property and the reputation.Therefore,it is urgent for colleges and universities to strengthen their internal control in order to keep pace with the rapid development of society.This thesis uses the case analysis,with A college as a case,the relevant research literature both domestic and abroad and the internal control theory of colleges and universities on the basis of combing,combined with the methods of questionnaire to A college's internal control in information collection,the COSO framework as the basic structure of A college's internal control status,to explore its shortcomings and deficiencies.Then refer to Administrative institutions internal control norms(Trial)in the relevant business activities,to make a reasonable and scientific internal control evaluation.Further found the weak link of the current internal control system in A college as well as the final reasons for the defects and deficiencies,and then giving the feasible suggestions to perfect the internal control of A college,making A college to improve internal control status,improving its operation and management level.In addition,this article attempts through the process of the internal-control study of A college and the research achievements,for colleges and universities,especially the vocational colleges to optimize the internal control system to provide certain reference.