Research on the Internal Control and Implementation System of Finance Department in Universities

摘要

By combing the domestic and international research on internal control, this paper analyzes that domestic and international research on internal control theory and practice are more mature, but the research of internal control is still relatively small for this particular area-University. With the rapid development of our country’s higher education, the problems of financial management in universities are increasingly prominent. How to establish a perfect internal control system in universities and to control risk effectively, which gradually becomes an important issue in the area of theorists and practitioners. In order to provide reasonable assurance of economic activity legally, asset safe and financial information true and accurate, and to improve the efficiency and effectiveness of public services, this paper proposes the establishment of internal control system oriented to economic responsibility audit in universities.