| With the establishment and improvement of China’s socialist market economy,the economic environment faced by all walks of life is becom ing more and more complex.Especially after joining the WTO,the pressure of small and medium-sized educational institutions is increasing.How to improve the competitiveness of educational institutions has become a topic of general concern for theorists and educators.The establishment and improvement of internal control system in educational institutions is an important part of improving internal management and improving competitiveness of educational institutions.On the basis of summarizing the theory of internal control,this paper makes some discussion s on the problems,causes and improvement measures of internal control.The extension of internal control elements,Several elements of internal control are analyzed and understood deeply.COSO report based on the origin al structure of internal control theory enriched the connotation of control environment,education institutions in the internal control construction in China,should absorb the useful things in the COSO report about the control environment is discussed,but more should pay attention to combining the reality of our country,to understand th em,to apply at the same time pay attention to the control environment with the relationship between each factor and interaction,On the information communication,an education organization within the enterprise to achieve information effectively,quickly and accurately communicate goals,it must establish the effective information communication channels,and with the aid of information system,Effective information communication channels should be dynamic,three-dimensional and criss-cross,and should not be flat,static,unidirectional,etc.The last the main is a specialist education as an exam ple,and then through the research method of this paper find out the stone education in internal control problems,and to those in the stone’s impact on the development of education in the future,and then puts forward r elevant Suggestions.The innovation of this paper is on China’s education and training enterprise through the horizontal and vertical contrast,using the related theory of internal control to China’s education training enterprise management from the education and training of enterprises has been studying every aspect of daily operation of education enterprise,from the profound discussion effect of risk theory on education and training of enterprise internal control,so as to ensure China’s education training enterprises to healthy and rapid development. |
