Discussion on the Optimization Path of Internal Control in Universities Under the Background of Government Accounting Reform
Available Online 1 May 2020.
- https://doi.org/10.2991/assehr.k.200428.090How to use a DOI?
- internal control, universities, government accounting system
- According to the research method of combining theory with practice, this paper combines the regulatory requirements after the reform of government accounting system, and studies the path of improving internal control in universities. First of all, under the background of the reform of government accounting system, it analyses its new requirements and significance. Then, the research results of property rights theory and internal control can provide theoretical basis for this study. Finally, combining the characteristics of universities and the current situation of internal control, this paper analyses the optimization path of improving the effectiveness of internal control in universities from three aspects of information system, business control and operation mechanism. Relevant conclusions can help universities to improve the effectiveness of internal control, improve business performance, and ensure national interests.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Dai Yingying PY - 2020 DA - 2020/05/01 TI - Discussion on the Optimization Path of Internal Control in Universities Under the Background of Government Accounting Reform BT - Proceedings of the 6th International Conference on Humanities and Social Science Research (ICHSSR 2020) PB - Atlantis Press SP - 421 EP - 424 SN - 2352-5398 UR - https://doi.org/10.2991/assehr.k.200428.090 DO - https://doi.org/10.2991/assehr.k.200428.090 ID - Yingying2020 ER -