Research on University Budget Management from the Perspective of Internal Control

DOI

10.2991/icmesd-19.2019.57How to use a DOI?

Keywords

Higher education, Internal control, Budget management.

Abstract

In recent years, as the mode of running colleges and universities in China has gradually changed from government-led to independent enrollment, colleges and universities have begun to expand enrollment in order to better adapt to the fierce competition environment, resulting in the continuous growth of university funding. As the core of the internal control of colleges and universities, budget internal control is essential to alleviate the financial risks faced by colleges and universities, and also provides a solid guarantee for the implementation of internal control measures. From the perspective of internal control, this paper analyzes the problems existing in the current budget management of colleges and universities in China, and proposes corresponding countermeasures to improve the budget management of colleges and universities and optimize the allocation of resources in colleges and universities.

Copyright

© 2019, 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  - Guo-Liang Du
AU  - Dan Xia
PY  - 2019/07
DA  - 2019/07
TI  - Research on University Budget Management from the Perspective of Internal Control
BT  - Proceedings of the 5th Annual International Conference on Management, Economics and Social Development (ICMESD 2019)
PB  - Atlantis Press
SP  - 380
EP  - 384
SN  - 2352-5428
UR  - https://doi.org/10.2991/icmesd-19.2019.57
DO  - 10.2991/icmesd-19.2019.57
ID  - Du2019/07
ER  -