Research on Financial Performance Management of Colleges and Universities based on COSO Internal Control Method
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DOI: 10.23977/ERMSS.2019.003
Corresponding Author
Xia Li
ABSTRACT
With the development of the times, the university has gradually carried out research topics on performance management of financial management, and analyzed the budget accordingly. The purpose of the course is to analyze the characteristics and practical application of finance, from the perspective of internal control. With reference to the five-element theory of COSO internal control in the United States, the strategies and methods for strengthening the management of budget performance in colleges and universities are discussed.
KEYWORDS
Five elements of COSO; Financial performance; Colleges and universities; Internal control
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