A Literature Review of Internal Control of Colleges and Universities in China

DOI

10.2991/ceed-18.2018.29How to use a DOI?

Keywords

University Internal Control; Risk Assessment; Countermeasures

Abstract

With the further advancement of educational reform, the management of universities is also becoming more and more complicated, so it is crucial to strengthen the internal control in Chinese universities. Based on the existing literature, this paper analyzes the elements and characteristics of internal control, and puts forward the problems existing in internal control in Chinese universities from three aspects of internal control environment, internal control risk management and internal control activities. Finally, this paper proposes suggestions for the internal control management of universities in China from five aspects: improving the internal control system, establishing risk early-warning and assessment mechanism, strengthening the implementation and supervision, strengthening the construction of control environment and perfecting the evaluation mechanism of internal control.

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  - Kang Wei-guo
PY  - 2018/12
DA  - 2018/12
TI  - A Literature Review of Internal Control of Colleges and Universities in China
BT  - Proceedings of the 1st International Conference on Contemporary Education and Economic Development (CEED 2018)
PB  - Atlantis Press
SP  - 139
EP  - 144
SN  - 2352-5398
UR  - https://doi.org/10.2991/ceed-18.2018.29
DO  - 10.2991/ceed-18.2018.29
ID  - Wei-guo2018/12
ER  -