Discussion on Transformation and Upgrading of Internal Control in Institutions of Higher Learning in China
Available Online August 2016.
- https://doi.org/10.2991/icassr-15.2016.64How to use a DOI?
- Internal control; internal environment; information and communication; internal supervision
- 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.
- 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 -