On the Internal Accounting Control in Universities 11586.doc

on the internal accounting control in universities abstract: along with chinas education management system reform of institutions of higher learning, colleges and universities are becoming increasingly diversified sources of funding, economic activity has also diversified and complex, making college financial management and accounting tasks become increasingly heavy, internal accounting control systems in colleges and universities to strengthen the construction and improvement is quite necessary. internal accounting control in universities can improve the management level of funding for education and the use of benefits to ensure that higher education in a stable, healthy and smooth development. key words: accounting control; financial management; effective supervision; colleges and universities first, how to understand the college system of internal accounting control in order to effectively manage the security of university assets, and correct operation, we should strengthen internal accounting control of colleges and universities. our internal accounting control in colleges and universities have a correct understanding. college of internal accounting control system means that colleges and universities in order to ensure the integrity and security of the assets used effectively to prevent, detect and correct errors, fraud and fraud to ensure the accounting information and other relevant information, true, accurate, legitimate, complete, to prevent and control the various kinds of risk, the use of financial accounting tools, and other related financial accounting methods, in order to achieve the objectives of university management to develop and implement a range of control methods, practices and procedures of the general. it is the university career planning to complete the formation of a self-restraint, self-control checks and balances. of internal accounting control the contents of the colleges and universities generally include organizational control, personnel quality control, authority to authorize the controls, segregation of duties controls, laws and regulations control, business process control, internal audit controls. second, colleges and universities significance of internal accounting controls 1. college of internal accounting control is to adapt to the needs of the school management system the development of the economic system will inevitably lead to changes in the financial system. as the university management reform continued to deepen, colleges and universities of internal accounting controls have become a necessity. at present, chinas higher education is moving from direct government management mode to the macro-control by the government, schools, market-oriented model of transition to independent schools. such reforms make the college financial environment has changed dramatically, financial management, the difficulty and complexity is increasing. this objectively requires colleges and universities on the campus financial management, financial operation mechanism, financial management, internal control reforms to adapt to the socialist market economic system and the university management system needs. 2. college of internal accounting control is to adapt to the needs of university financial management reforms as the universitys financial income, diversification of higher education also changed the financial management practices, internal accounting control of colleges and universities has also become an urgent need. since 1997, with the gradual development of higher education reform, first, the source of funding college education has been a fundamental change in the financial allocation from the previous single-raised channel funds into a diversified, including school finance appropriations, tuition revenue, operating income , social donations and loans, etc.; second is sponsoring different kinds of colleges and universities combined, the joint school and so makes the larger-scale, resource-sharing; 3 is back to serve the community of colleges and universities, to establish the school-run industries. colleges and universities and funds have continued to the depth and breadth, in order to rationalize the internal economic order so that a large number of fund-raising and the use of healthy and orderly manner, the need to strengthen and improve the internal accounting control system. 3. college of internal accounting control is the need for state-owned asset management assets of chinas institutions of higher learning was mainly the formation of national investment, the school all the assets are state-owned assets, the state does not necessarily require the loss of their assets and take measures to prevent erosion of state-owned assets. the state this requirement with the school to establish an effective internal control system is closely related. 4. college of internal accounting control is to prevent the need for economic crime at present, chinas economic crimes in an upward trend. in many places, the right to not be bound by the lack of and ineffective internal control system, financial management is in chaos, etc. is against the law to succeed, the root causes of crime. therefore, it also shows that the internal accounting control system to enhance the building of colleges and universities need to. third, colleges and universities the status of internal accounting controls and analysis of 1. to prevent a weak sense, the system lacks transparency, lack of supervision process economic corruption exists in all sectors of higher education is not a safe haven. according to one survey, some colleges and universities are still serious financial problems. colleges and universities as the main source of funding to financial allocations, a long time, affected by the planned economic impact and inertia of the past, the impact of financial management, economic awareness and risk awareness weak internal control system has lagged far behind. institutions of higher learning in terms of ideology, ideas, the management has not yet fully meet the new conditions of market economy did not fully recognize colleges and universities are independent legal entities the true meaning of university management for many people is still an unfamiliar concept. in concrete work, there are still focused on plan implementation and evaluation of light, and derivative financial light weight material concept. some colleges and universities because of the leadership of the awareness of the importance of internal accounting controls blurred, resulting in internal accounting controls in accordance with evidence-hard, resulting in the design of internal accounting control system out of line, the implementation is flawed. as the implementation of the norms of internal accounting control functions treasury, to establish a relatively perfect system of internal accounting controls, we must overcome numerous difficulties. 2. system is not perfect, the leadership of the lack of binding to major because of institutional reasons, the financial power of chinas various departments basically controlled by the individual principal leaders, say widespread. because the systems are inadequate, the binding of leadership has been largely lost, so-called monitoring mechanisms as hypothetical. internal mechanisms in order to achieve the set objectives of the measures taken way to make the systematic, institutionalized and standardized set of strict control measures. but this mechanism in a number of colleges and universities are not perfect, the main features: first, an important part and important positions on the control of personnel is not enough strict, there is also control weaknesses, blind spots. second, positions of major and important lack of knowledge of the specific internal control is not strong focus is not prominent. third, the present system of operational procedures of the control system and more responsibility for control of personnel less, especially for management control with less. if colleges and universities to develop a personal responsibility, only specifies the scope of work, responsibilities, authority, but there is no incentive to develop the content of breach of the responsibility system, which would not achieve a constraint. fourth, the existing internal control system is not systematic and unreasonable problems, fragmentation, which was very co-ordination. failed to establish a set of internal control and control system, often stop-gap measure, a management function of inter-vague, unclear, and mutual containment fatigue, poor convergence. 3. and supervision effective supervision in order to effectively prevent the emergence and spread of corruption, but now that some colleges and universities lack of effective internal accounting control and supervisory mechanisms. some units are not set up a special agency or personnel of internal accounting controls to monitor the implementation of the inspection by the executive arm of internal accounting controls to monitor their own inspection; financial departments at all levels in colleges and universities to establish internal accounting controls and the implementation of the supervision and inspection is not enough and so on, leading to lack of supervision, the impact of internal accounting control system in colleges and universities play an important role in economic work. 4. the rights and responsibilities not so because of institutional problems, college major economic power lies in the hands of the major leaders. therefore, the operation of internal accounting has been largely from the leadership of the arrangements. some schools have developed financial system is obvious shortcomings, it only gives a pen personal approval and funding for the right to dominate, but not implemented, a pen expenses incurred, should bear a certain responsibility. the non-reciprocal phenomenon is caused by defects, a pen the right to unfettered, behavior is not of shared responsibility. clearly, such a system is not sound. the rights and responsibilities conferred the same time, and have oversight mechanism. fourth, strengthen the system, optimize the internal accounting control 1. a sound system of internal accounting control internal accounting controls must have a sound system, sound system, complete system in order to effectively finance a reasonable, effective, transparent and impartial manner. internal accounting control system mainly covers the following six aspects: (1) accounting system. include accounting systems and procedures, chart of accounts, financial reporting, the main accounting methods and the implementation of accounting policies, the cost of expenditure of financial expenditure approval system, special items such as examination and approval system. (2) financial management system. includes financial management, budget and final accounts management system, finance management system, accounting computerized management system, internal audit system, fare management system, illegal disposal, and economic responsibility system. (3) currency funds and physical assets management system. mainly include cash management system, monetary funds collection and payment management systems, bank deposit verification system, bank account management system, seal system for the use of custody, asset purchase of the system, fixed assets management system, low-value consumable management system, physical inventory inventory system, the financial sector and asset management reconciliation system, construction project management system, between the money management system. (4) major issues management system. mainly include foreign investment management system, large-scale infrastructure and maintenance of project management system, and other major issues management system. (5) the notes and accounting records management system. management practices include invoices, accounting records are kept, the transfer, destruction management approach. (6) institutions and personnel management system. include financial institutions, positions, financial officers, accountant designation, the effectiveness of incentives such as management practices. reposted elsewhere in the paper for free download http:/ 2. to improve the quality of accounting personnel the quality of accounting determines accounting system implementation process, but also determine whether the accounting controls carried out smoothly. internal accounting control is performed by people, and constrained by others, with a number of standards, honest, ethical, adhere to the principles of accounting personnel, is to strengthen the foundation for building the internal accounting controls, but also the key to the implementation of internal control system. first high quality of knowledge required of accountants and has a high theoretical level and more extensive accounting knowledge at the same time, with rich working experience, familiar with relevant state policies, laws, regulations, and to have a serious and responsible work attitude, rigorous and realistic style of work. second, is to ask the moral high-quality accounting personnel, university management and implementation of internal accounting control is good or bad, with peoples moral quality of accounting practices have great relationships. an incomplete knowledge of people can use to make up for the moral, but a moral failure of people is difficult to make up with knowledge. therefore, to keep the accounting staff of professional ethics, rule of law the concept of education and business skills training, enhance the overall quality of accounting personnel. 3. to strengthen internal accounting controls computerized accounting colleges and universities, after the implementation of computerized accounting, so that accounting has become simplified some procedures, the entire accounting totally dependent on computer and network systems to support, greatly improved work efficiency. many colleges and universities to use e-banking deal with bank settlement services, the allocation of funds can be done in an instant. thus the safety of funds and computer systems security issues highlighted. meanwhile, the computerized accounting information processing and storage of different ways with the manual mode, in the past for the manual operation of computerized management methods are no longer meet the requirements of the system control and manual control from both good internal management, through rigorous accounting control procedures to protect. first of all, to ensure the legitimacy of software systems, reliability and stability. secondly, the establishment of computerized accounting system of personal responsibility, strengthening the computerized system operation and maintenance of controls, to strengthen a series of measures such as computerized records management. rational design of operating procedures, improve data entry, modify, review of internal accounting control system, computerized process-oriented mutual constraints, permissions set up checks and balances, to strengthen its security measures. 4.