Discussion on the Optimization Path of Internal Control in Universities Under the Background of Government Accounting Reform

DOI

10.2991/assehr.k.200428.090How to use a DOI?

Keywords

internal control, universities, government accounting system

Abstract

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.

Copyright

© 2020, 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/).

Download article (PDF)

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  - 10.2991/assehr.k.200428.090
ID  - Yingying2020
ER  -