Proceedings of the 3d International Conference on Applied Social Science Research

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

Authors
Jin-feng Yang
Corresponding Author
Jin-feng Yang
Available Online August 2016.
DOI
https://doi.org/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.
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Proceedings
3d International Conference on Applied Social Science Research (ICASSR 2015)
Part of series
Advances in Intelligent Systems Research
Publication Date
August 2016
ISBN
978-94-6252-148-3
ISSN
1951-6851
DOI
https://doi.org/10.2991/icassr-15.2016.64How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

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  - 3d International Conference on Applied Social Science Research (ICASSR 2015)
PB  - Atlantis Press
SP  - 222
EP  - 225
SN  - 1951-6851
UR  - https://doi.org/10.2991/icassr-15.2016.64
DO  - https://doi.org/10.2991/icassr-15.2016.64
ID  - Yang2016/08
ER  -