Research On The Operation Effectiveness Of Internal Control In Chinese Universities

With the national strong support for higher education,in recent years,the scale of universities continues to grow,number of students enrolled increased rapidly,and there are more and more professionals who have received higher education.But at the same time,the business content and control risks diversity,in recent years,corruption cases in university research funding,logistic management,infrastructure projects and self-admissions fields have been dazzling.In February 2017,the Central Government conducted the first round of mobile patrols on 29 central management university,in order to find out the bland angle of issues in current universities and set a strong deterrence to the corrupt atmosphere in colleges and universities,it can be seen that the national level is gradually strengthening the supervision and inspection of university problems.How to reduce the running risk of universities and improve the management level are the most important problems to be solved,the key to solve the problem is to strengthen the construction and operation effects and strengthen inspection efforts of internal control.The system can be implemented effectively or not has direct impact on the virtuous circle and smooth development of universities.Therefore,it is of great significance to study the operation effectiveness of internal control and implement the system of internal control in the end.This article is intended to be studied from the following six major parts: The first part is introduction,based on the current research background and problems in the process of university management in China,through a large number of domestic and foreign literature analysis to summarize the existing research results,provide reference for follow-up studies.The second part is theoretical overview,mainly include principal-agent theory,performance management theory,system theory and cybernetics internal control theory,introduce the research foundation of this article in detail,pave the way for later writing.The third part is the influencing factors of the effectiveness of internal control operation,through careful analysis of the five factors includeing control environment,risk assessment,control activities,information and communication,and internal supervision,we can understand how these factors affect the operational effectiveness of internal controls better.The fourth and fifth parts mainly summarize the common problems existing in the running process of universities in our country,highlight key issues,in connection with these problems,this article propose suggestions from the perspective of internal control,which are in line with the development of our universities and are conducive to improving the effectiveness of internal control operations.The sixth part is the research conclusion and prospect,its research conclusion is: whether it is a national key university or an ordinary university,internal control operations are not perfect,universities must establish an internal control system and make it work well in order to achieve development goals;Internal control is a complicated and arduous process,the manager needs to repeatedly modify the internal control system suitable for the school according to changes in internal and external environments;Internal control requires full participation,not only does the manager need to formulate an internal control system,but it also needs everybody to implement it together,only by permeating the internal control work to every corner can the system run healthily and effectively.