Discussion on Transformation and Upgrading of Internal Control in Institutions of Higher Learning in China

DOI

10.2991/icassr-15.2016.64How to use a DOI?

Keywords

Internal control; internal environment; information and communication; internal supervision

Abstract

With the vigorous development of institutions of higher learning in China, more and more corruption is exposed in institutions of higher learning and the transformation and upgrading of internal control in institutions of higher learning becomes more and more important. In the past, the construction of internal control in institutions of higher learning focused on accounting control or financial control and showed some limitations. With the macro-environment of internal control as the background and based on Specification on Internal Control in Administrative Institutions (Trial), this paper analyzes the current situations of several factors like internal environment, information and communication, internal supervision, etc. in institutions of higher learning and puts forward several countermeasures for improvement and optimization.

Copyright

© 2016, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - Jin-feng Yang
PY  - 2016/08
DA  - 2016/08
TI  - Discussion on Transformation and Upgrading of Internal Control in Institutions of Higher Learning in China
BT  - Proceedings of the 3d International Conference on Applied Social Science Research
PB  - Atlantis Press
SP  - 222
EP  - 225
SN  - 1951-6851
UR  - https://doi.org/10.2991/icassr-15.2016.64
DO  - 10.2991/icassr-15.2016.64
ID  - Yang2016/08
ER  -