The Internal Analysis of Colleges and Universities ’ Financial Control under the Administrative Institutions Internal Control Standard

Abstract.With the constant deepening of reform of higher education in our country, the internal control of colleges and universities gets more and more attention and application. This paper based on the "administrative institutions internal control standard", discusses the completion of colleges’ financial internal control framework, provides the basis for further strengthening the construction of colleges and universities ’ internal financial control. In addition, this paper also constructs the evaluation index system of financial internal control in colleges and universities, aimed at providing basis for colleges and universities effectively grasping the financial internal contro