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The Optimization of Overall Budget Management and Internal Control in Colleges and Universities

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DOI: 10.23977/acccm.2022.040607 | Downloads: 73 | Views: 745

Author(s)

Haohui Wang 1

Affiliation(s)

1 Finance Office of Qingdao University, Qingdao, 266071, China

Corresponding Author

Haohui Wang

ABSTRACT

Colleges and universities are the bases for cultivating high-quality talents, the basic activity units of the higher education system, and the basic budget units of financial allocations. At present, the enrollment scale of colleges and universities continues to expand, teaching projects continue to increase, the number of teachers and students and the number of facilities and equipment have also been changing, and the corresponding financial expenditure and projects tend to be frequent. It is extremely important to reasonably allocate human and material resources, organize, coordinate and coordinate various financial activities and effectively control costs, and carry out scientific research, teaching aids, administrative logistics and other work in a standardized and orderly manner. Based on this, this paper makes an in-depth analysis of the optimization countermeasures of comprehensive budget management and internal control in colleges and universities, aiming to provide reference for relevant staff.

KEYWORDS

Comprehensive budget; financial management; internal controls; organizational structure; control process and control methods

CITE THIS PAPER

Haohui Wang, The Optimization of Overall Budget Management and Internal Control in Colleges and Universities. Accounting and Corporate Management (2022) Vol. 4: 35-40. DOI: http://dx.doi.org/10.23977/acccm.2022.040607.

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