Research on Internal Accounting Control in Colleges and Universities

Content Provider	Semantic Scholar
Author	Yu, Xiangling
Copyright Year	2018
Abstract	With the rapid development of discipline construction and improvement of teaching service facilities in colleges and universities, the economic scope involved in colleges and universities is also constantly expanding. In addition to state funding and tuition fees, most universities in the country can raise and use funds independently. However, at the same time of rapid development, colleges and universities have not yet established a perfect internal accounting control system. At the same time, the management of colleges and universities has not paid enough attention to the internal accounting control system, resulting in frequent problems in the construction of teaching infrastructure, management of fixed assets in colleges and universities, recruitment and employment mode of colleges and universities and the use of scientific research funds. Therefore, on the basis of a comprehensive review of the connotation, development and current situation of the internal accounting control theory, this paper aims to construct a scientific, reasonable and practical internal accounting control system in colleges and universities in view of the current situation of the internal accounting control in colleges and universities. 
File Format	PDF HTM / HTML
DOI	10.2991/icemaess-18.2018.196
Alternate Webpage(s)	https://download.atlantis-press.com/article/25906342.pdf
Alternate Webpage(s)	https://doi.org/10.2991/icemaess-18.2018.196
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article