New Opinions on the Construction of Internal Control in Chinese Universities: Five Factors Based on Internal Control

Dan XIA, Guo-Liang DU


At present, the reform of higher education system has been deepened, the development of education and teaching scale has been gradually expanded, and the asset structure and capital utilization of colleges and universities have become increasingly complicated, socialized and economized. How to further strengthen the economic management of higher education has become the focus of the current work of colleges and universities, the construction of internal control is to improve the management of colleges and universities to prevent corruption, to ensure accurate and smooth means of information transmission necessary means. This paper analyzes the necessity of internal control of colleges and universities in China, analyzes the problems existing in the internal control of colleges and universities in China, and studies how to construct the internal control system in colleges and universities, and puts forward the countermeasures to strengthen the internal control of colleges and universities. The specific methods and related measures of the system construction are of great significance to speed up the construction of the internal control system and promote the economic development of colleges and universities.


High Education, Internal Control, Five Elements, Economic Development


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