摘要
强化高校内部预算控制是完善高校内部控制的关键所在.通过建立演化博弈模型,分析了高校所属学院在预算控制中的行为演变过程,认为增强预算控制执行力度,完善预算考核评价机制,强化预算监督等有利于促进高校内部控制目标的实现.
Strengthening the academy budget control is the key to improve the internal control of universities. By establishing the symmetric games model of academy budget control, the evolutional mechanism of budget control in academy is analyzed. The result shows that enhancing the academy budget control enforcement, improving the budget assessment mechanism and strengthening the budget supervision are conducive to promoting the implementation of internal control objectives in universities.
出处
《河南教育学院学报（自然科学版）》
2015年第1期43-46,共4页
Journal of Henan Institute of Education(Natural Science Edition)
基金
国家民委民族问题研究(2012-GM-091)
关键词
演化博弈
高校内部控制
二级学院
预算考核
监督
evolutionary game
internal control of university
academy
budget investigation
supervision
