Research on Internal Accounting Control in Colleges and Universities

DOI

10.2991/icemaess-18.2018.196How to use a DOI?

Keywords

Internal accounting control, The framework of control, Construction, Process optimization

Abstract

With the rapid development of discipline construction and improvement of teaching service facilities in colleges and universities, the economic scope involved in colleges and universities is also constantly expanding. In addition to state funding and tuition fees, most universities in the country can raise and use funds independently. However, at the same time of rapid development, colleges and universities have not yet established a perfect internal accounting control system. At the same time, the management of colleges and universities has not paid enough attention to the internal accounting control system, resulting in frequent problems in the construction of teaching infrastructure, management of fixed assets in colleges and universities, recruitment and employment mode of colleges and universities and the use of scientific research funds. Therefore, on the basis of a comprehensive review of the connotation, development and current situation of the internal accounting control theory, this paper aims to construct a scientific, reasonable and practical internal accounting control system in colleges and universities in view of the current situation of the internal accounting control in colleges and universities.

Copyright

© 2018, 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/).

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TY  - CONF
AU  - Xiangling Yu
PY  - 2018/11
DA  - 2018/11
TI  - Research on Internal Accounting Control in Colleges and Universities
BT  - Proceedings of the 2018 5th International Conference on Education, Management, Arts, Economics and Social Science (ICEMAESS 2018)
PB  - Atlantis Press
SP  - 995
EP  - 999
SN  - 2352-5398
UR  - https://doi.org/10.2991/icemaess-18.2018.196
DO  - 10.2991/icemaess-18.2018.196
ID  - Yu2018/11
ER  -