【導(dǎo)讀】業(yè)能夠健康、穩(wěn)定的發(fā)展。為讀者理解和接受。論文的三要素力爭做到：論點正確、深刻、有創(chuàng)意；證據(jù)真實、典型、充。分；論證嚴密、有力、符合邏輯。語言表述要嚴謹、準確、流暢，可采用分類說明、舉例說明、描寫說明、比喻說明、比較說明、數(shù)字證明、圖表說明等方法。論文正文不少于1萬字，查閱。踐結(jié)合、案例分析等方法。主要通過查詢圖書、瀏覽網(wǎng)頁、等方法來收集資料。管理學、會計學、金融學等相關(guān)知識來撰寫論文。業(yè)如何做好內(nèi)控》、《企業(yè)內(nèi)部控制規(guī)范——基本規(guī)范》。第三階段：5月1日至5月25日，完成論文二稿，交指導(dǎo)教師審閱；第四階段：5月26日至5月31日，定稿、裝訂論文，準備論文答辯；當中的地位越來越重要，已經(jīng)成為國民經(jīng)濟的主力軍。建立符合我國中小企業(yè)特點的。內(nèi)部管理控制體系可以規(guī)范其內(nèi)部管理，有效地提高中小企業(yè)的經(jīng)濟效益。要的風險管理機制；控制活動不當；信息溝通不暢；監(jiān)督機制不完善等。部控制的相關(guān)措施。

　　

【正文】 ministration of China, the China Banking Regulatory Commission, and the China Insurance Regulatory Commission. Relative to enterprises, the internal control of colleges is still weak, and relative researches have not been noticed by the theory academy, and the practice activities have not been developed profoundly. Therefore, whether for the theoretical meaning or for the practical meaning, it is very necessary to deeply research the internal control of colleges and establish the internal control frame system of colleges. 1. Important function to establish the internal control frame system of colleges In recent years, the higher education of China develops very quickly, and relative data show that paring with the year of 1978, the scale of college students increased to million in 2021 from million, a growth proportion of %, and the average yearly increase was %.(source from China Statistical Yearbook). The quickly development of higher education brings not only opportunities, but also challenges, and the petitive situation among colleges have been gradually formed. It is obvious that it has been the important task at present to deeply research the internal control theory of colleges, explore scientific internal control system, strengthen the control of various economic activities, and promote the scientific, healthy, and durative development of Chinese colleges. To establish the internal control activities of colleges on scientific and effective principals, and exert their corresponding control and harmonizing function, the systematic internal control theory and the internal control theory frame system should be established according to the property and the running character of colleges. The 石家莊鐵道大學四方學院 27 key to establish the internal control frame system of colleges is to confirm the internal control target and the control factors. 2. Confirming the internal control target of colleges To establish the internal control frame system of colleges, the internal control target of college should be confirmed first. The report of COSO defined the internal control target as the efficiency and effect of operation, the reliability of financial report, and the pliance of relative laws and regulations. The “Basic Regulations of Internal Accounting Control Regulations” of China reduced the target of enterprise internal control to five aspects, . the enterprise strategy, the efficiency and effect of operation, the reliability and integrity of financial report and management information, the safety and integrity of assets, the pliance of national laws and regulations, and relative supervision requirements. As an economic anization, college has many mon requirements in the internal control with enterprises,but college is nonprofitable anization, and its schooling target is significantly different with the target of enterprises, and their operation properties and contents are also largely different, so the internal control target of colleges should not simply copy the report of COSO or the contents in the internal accounting control regulations of enterprises. According to the characteristics and running actuality of colleges, the internal control target of colleges could be confirmed from following aspects. Safety, integrity and efficient utilization of assets According the higher education law, colleges legally manage and use the properties from investors running colleges, national finance imbursements, and endowers, and these properties used in teaching and research should not be used in other items. To ensure the normal running of the teaching, research, and service of colleges, effective prevention measures need to be adopted to avoid fraudulent practices, put right in time and ensure the safety and integrity of assets and capitals. The main target of early internal control was to prevent disadvantages and put right and ensure the safety and integrity of assets, and up to now, the internal control of western developed countries such as US have changed largely, and the distortion of financial information and the pliance of efficiency and laws have been the main 石家莊鐵道大學四方學院 28 control problems before them. The internal control research of China started lately, and the internal control of nonprofitable anizations such as colleges is in the initial state, so the safety and integrity of assets should be one of main targets of internal control. Real, plete, and useful accounting information The core content of early internal control includes the check among account books, the coherence of account book record and assets, and the reliability of accounting data. With the increasing diversification of the internal control target, the accounting control is not only limited to ensure the reality and reliability of accounting information. On the one hand, the current accounting management system of colleges could better guarantee the reality and integrity of accounting materials. On the other hand, colleges are nonprofitable units, and their basic ine and expenses check deal with a little taxation, and the current check system doesn’t involve cost, charges and profits, and most colleges are founded by the government, and only a few private colleges are founded by individuals or juridical persons, and the accounting reports of these private colleges are mainly sent to the superior charge department or units, which doesn’t like those enterprises. For various direct benefits such as taxation and stock price, the distortion of accounting information will often happen. Therefore, the emphasis of college internal control is not the reality and reliability of accounting information, but the full utilization of existing accounting information system and materials. Schooling effect and efficiency Though colleges are nonprofitable a