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onInternal Controlin Universities
Study AccountingMerged
A
——acase in University
study
Mastercandiate:CaoLixia
Advisors:GuoLihua
Major:Accounting
Abstract
investmentinChina’S eductionhasbeenserious
Financial higher funding shortage
the
availablewerenot usedSOthat
fora timeandlimitededucationalresources fully
long
scaleandbenefitin anduniversitiesare universitiescan
colleges verylow.Merging
educationbenefitandenhanceOUr withsome
our strengths performance
higher
improve
、
。
tosomeextent.
reforlllofChinese education inrecent
Asa system
major higher management
beentheconcemsofthe is an
ofuniversitieshas community,and
years,theMergence
measuresfor the reformof educationand
important deepeningteaching higher
universitiesisaneffective
ofeducation of
theallocation resource;Mergence
optimizing
and in and and
of scale universities,ofincreasingstrength
wayexpandingspace colleges
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