A Study On The Internal Control Of H University

The internal control is an important means for the development of modern education,can promote the optimization and management of university departments,give full play to the restraint function,and regulate the internal management,is the basic function of the internal management of colleges and universities.The benefits of using the capital,the quality of financial information and accurate management,implementation of laws and regulations and the rules of the school,the goal is on the internal control system is reasonable and effective.Study on internal control of colleges and universities in China started relatively late.In recent years,many colleges and universities because of the rapid expansion of internal control and construction of schools both weak due to an imbalance in various economic cases.The National Audit Office to the survey of 18 colleges and universities,financial audit fees amounted to 800 million yuan,total liabilities amounted to 72 billion 700 million yuan.The leadership of corruption bribery,embezzlement and other acts of serious damage to the higher education management system,disturb the normal teaching order.Therefore,analysis and on-the-spot investigation method of five factors in this paper,normative analysis and empirical analysis of H university internal control study,to the internal control in Colleges and universities in China and provide a reference.This paper is divided into 4 parts the main contents are summarized as the follow:firstly introduces the development status of internal control,analyzes the research background of university internal control research and practical significance.Secondly,summarized our country in recent years,the theory for higher school internal control theory research.Then,it makes some comments on the theoretical research on the internal control of the higher education in China.The internal control department and the particularity of business compared with,and reflect the framework of internal control has the characteristics,each part of structure of the concepts,a brief description.Finally,taking H University as a case,combined with the frame of the internal control system and internal control status of University H the comprehensive university,puts forward some countermeasures and suggestions to improve the internal control system of H University.The research of this paper puts forward the corresponding countermeasures and measures for H University in the university internal control.It has a very realistic guiding significance for solving the problems of internal control in our country,and can be extended to the whole The scope of national colleges and universities is of great significance to promote the development of internal control theory.