Research On The Internal Control Of Financial Affairs In Chinese Universities

With the development of global economy and the deepening of our county's reform and opening,our country's higher education is in the period of fast-paced development.In this pa rticular new circumstances,universities have greater autonomy and authority,more access to capital,all of which will lead to increased financial risk in the universities.Furthermore,the re is a gap between the actual financial management system and the fast-paced development of our country 's higher education,which results in a greater possibilities of integrity risk in t he universities.Based on the facts that are mentioned,it is necessary to establish and perfect the internal control of university finance system.This essay introduces the relevant theories of internal control and financial internal contr ol in the first stage.It will then explain the existing problems of internal control of university finance from three aspects such as regulations,personnel and behavior.From the perspective s of organization level and business level of basic evaluation system and 5 points of internal control of university finance,six domestic and international universities are chosen as examp les to analyze the status quo and advantages and disadvantages of their financial internal cont rol establishment.Learning from the successful experiences of internal control of overseas u niversity finance,domestic universities can gain some enlightenments on financial internal c ontrol.In addition,it will focus on the cause analysis of existing problems internal control of do mestic university finance.From the point of financial index analysis,this paper will also eval uate the effects of internal control of university finance with examples.Finally,it gives count ermeasure suggestions to improve and to perfect the internal control of university finance fro m the perspectives of awareness,governance structure,regulations,control and supervision,information and communication.The establishment and perfection of internal control of university finance is of great imp ortance from both the theory and realistic respects.To achieve healthy and sustainable devel opment of educational cause,our country's universities have to raise consciousness and to perfect the regulation systems of the financial internal control,and to implement controls and s upervisions of their economic activities.