International Journal of New Developments in Education, 2022, 4(5); doi: 10.25236/IJNDE.2022.040505.
1Department of Informatization Construction and Management, Shaanxi Normal University, Xi'an, Shaanxi, China
In recent years, the infrastructure and related supporting facilities in colleges and universities have been gradually improved. Education level has been improved steadily, educational undertakings have made great progress. This is due to the continuous investment in education funds. How to make every penny to benefit the majority of teachers and students, how to good use of education funding, management of education funding has become difficult problem for university administrators. To strengthen the construction of university internal control standards and system is the important measure to realize effective regulation education funds, is the foundation for improve the level of financial management in colleges and universities, and is the inevitable requirement of establishing modern school system. This article first briefly introduced the concept of internal control, then analyzes the present situation and existing problems of internal control system in colleges and universities, finally put forward ideas and Suggestions to perfect the internal control system construction in colleges and universities.
Internal control, risk control, financial management
Yang Liu. The Thinking on the Construction of Internal Control System in Colleges and Universities. International Journal of New Developments in Education (2022) Vol. 4, Issue 5: 22-25. https://doi.org/10.25236/IJNDE.2022.040505.
 Report of the Ministry of education, the National Bureau of statistics and the Ministry of Finance on 2020.Statistical announcement on the implementation of national education funds[EB/OL]. [2021-11-30].http://www.moe.gov.cn/srcsite/A05/s3040/202111/t20211130_583343.html.
 Internal control norms of administrative institutions (for Trial Implementation) [M]. the Ministry of Finance2012.
 Guohua Chi, Jianpeng Guan, Yuefeng Qiao. Construction of enterprise internal control evaluation system [M]. Research on financial issues, 5: 87 ~ 92.
 Goh,B. W.and D. Li. 2018. Internal Controls and Conditional Conservatism.The Accounting Ｒeview, 86 (3) :975 ~ 1005.
 Ashbaugh - Skaife,H,D.W.Collins and R.Lafond.2019. The Effect of SOX Internal Control Deficiencies on Firm Ｒisk and Cost of Equity.Journal of Accounting Re-search,47 (1): 1 ~ 43.