Chinese Public University Internal Control Theory and Realistic Choice 

Cuiwei He 

Hunan City University, Yiyang, 413000, China 

Abstract: In this paper, the internal control theory framework of public universities in China is discussed, in order to provide a useful reference for the internal control system design of public universities in china. This paper first demonstrates the choice of public universities in China the theoretical framework of the internal control system design, and then from the boundary definition, goal orientation, control environment analysis, and university management relationship orientation and other aspects discusses the key influence factors of the internal control system design of public universities in China, on this basis, put forward the realistic choice of internal public universities in China control system design. 

Keywords: Theoretical framework of university internal control