A Literature Review of Internal Control of Colleges and Universities in China
Available Online December 2018.
- https://doi.org/10.2991/ceed-18.2018.29How to use a DOI?
- University Internal Control; Risk Assessment; Countermeasures
- 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.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
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 - 1st International Conference on Contemporary Education and Economic Development (CEED 2018) PB - Atlantis Press SN - 2352-5398 UR - https://doi.org/10.2991/ceed-18.2018.29 DO - https://doi.org/10.2991/ceed-18.2018.29 ID - Wei-guo2018/12 ER -