Research on the Construction of Financial Internal Control Evaluation System in Colleges and Universities

DOI

10.2991/icesame-17.2017.158How to use a DOI?

Keywords

Financial Internal Control Evaluation System in Colleges and Universities

Abstract

It is an effective way to avoid diversified school risk in our country colleges and universities to construct a reasonable evaluation system of financial internal control and strengthen the construction of internal financial control of colleges and universities. Based on the characteristics of nonprofit and diversified business of colleges and universities, this paper sets up 22 second-level indicators, 65 third-level indicators from the control environment, control risk, control activities, information and communication and supervision, and constructs the university finance Internal control evaluation system.

Copyright

© 2017, 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  - Zhijie Huang
PY  - 2017/06
DA  - 2017/06
TI  - Research on the Construction of Financial Internal Control Evaluation System in Colleges and Universities
BT  - Proceedings of the 2017 2nd International Conference on Education, Sports, Arts and Management Engineering (ICESAME 2017)
PB  - Atlantis Press
SP  - 740
EP  - 744
SN  - 2352-5398
UR  - https://doi.org/10.2991/icesame-17.2017.158
DO  - 10.2991/icesame-17.2017.158
ID  - Huang2017/06
ER  -