Research On The Construction Of Internal Control Framework System For Provincial Colleges And Universities

In recent years,China has carried out system reforms in administrative institutio ns,which strengthen restriction and control of power.Internal control has become more and more important,and the Ministry of Finance has issued internal control st andards in administrative institutions.In universities,which are also administrative i nstitutions,old systems can not meet new requirements of reforms.It is extremely urgent to build internal control frame system in universities.The Ministry of Financ e has issued Guidance of Economic Internal Control for Ministry-afflicted Universiti es according to their own features to guide their building of internal control frame.Provincially-administrated universities are similar with ministry-afflicted universities in organizational structures and business activities,but their talents types and manag ement ideas are different,they can't simple copy internal control frame of ministryafflicted universities.In addition,although there are a lot of similarities in provincia lly-administrated universities,there is no consensus among them,and there is no rel atively intact system.Therefore,it is imperative to build internal control frame in p rovincially-administrated universities.Based on the study of internal control theory,the thesis establishes a model for internal control frame system in provincially-administrated universities.Combining f actors in the model and actual situation of Q university,the thesis makes a static a nalysis of the current situation,trying to find out problems and relative businesses which are always taking place in the university.The constructive idea is taking bud get as the principle line and supervision and control of funds as the nucleus.Curre ntly,most provincially-administrated universities don't have project librarians.The t hesis has established a normalized project entry process which makes classified man agement and argumentation,group decision-making on projects.The process paves t he way for precise,achieve and publicized budget making,ensures budget enforcing and lays a better foundation for performance evaluation.We will make a dynamic carding and function rebuilding on budget and those high-risk areas like income and expenses,government purchases,infrastructure,poverty,and contact process to e stablish its internal control system.From the perspective of practical significance,th e process can improve public service's efficiency and help to realize the highest go al of internal control.The thesis studies the frame system construction,taking Q university as an example on internal control building to provide references for other universities in perfecting their internal control which can decrease corruption and avoid risks in universities.Different departments have different features,and through process rebuilding of Q university,the internal control frame can be directly applied in the university.