高校内部控制有效性影响因素的因子分析

(西安工业大学 经济管理学院,西安 710021

学校管理; 内部控制; 有效性评价; 因子分析

Factors Influencing the Effectiveness of Internal Control in Colleges and Universities:Factor Analysis
WANG Pu,ZHONG Dingguo,DANG Jiangyan,DUAN Wenjin

(School of Economics and Management,Xi'an Technological University,Xi'an 710021,China)

management of schools; internal controls; effectiveness evaluation; factor analysis; influencing factors

DOI: 10.16185/j.jxatu.edu.cn.2019.06.017 http://xb.xatu.edu.cn

备注

为了探究高校内部控制有效性影响因素,文中采用因子分析的方法,分析高校内部控制有效性,确定高校内部控制有效性评价的指标体系。对内部控制有效性影响因素的不同作用效果调查,并对调查数据进行统计分析,得出影响高校内部控制有效性的主要因子,依据分析结果提出提升高校内部控制有效性的建议。

The paper aims to explore the factors which affect the effectiveness of the internal control in colleges and universities.First,factor analysis method was adopted to analyze the effectiveness of internal control in colleges and universities in detail,and then the index system for evaluating the effectiveness of colleges and universities' internal control was built.An investigation was launched into the effects of different factors on the effectiveness of internal control,with the survey data statistically analyzed.Based on the analysis,the main factors influencing the effectiveness of internal control in colleges and universities are found.Accordingly,some suggestions are put forward for improving the effectiveness of internal control in colleges and universities.