International Business & Economics Studies
International Business & Economics Studies (IBES) is an international, Refereed, double-blind peer-reviewed, open-access journal published by Scholink. The journal aims to provide a high-level platform for scholars and researchers all over the world to share latest findings and views in the field of Business & Economics Studies. We would welcome scholars and researchers engaging in the related field to submit your manuscripts which are complete unpublished and original works and not under review in any other journals to IBES. Both of online submission and E-mail submission (ibes@scholink.org) are acceptable. ------------------------------------------------------------------------------ The journal includes, but is not limited to the following fields: Business Entrepreneurship Marketing Commerce Economics Financial Economics Regional Economics Economic Growth Economic Policies Economic Indicators Industrial Economics International Economics Managerial Economics Regional Development Agricultural Economics Management Finance Banking Accounting Buyer Behavior Corporate Governance Organizational Behavior Quantitative Methods and Their Applications Financial Management Decision and Risk Analysis Human Resource Management ----------------------------------------- Index/List/Archive CNKI-Scholar CrossRef WANFANGDATA LinkedIn ResearchGate ResearchBib Yahoo Google Scholar Canadiana ResearchBib Base Search CrossRef Worldcat PKP Open Archives Harvester Lockss Publons ISSN PORTAL Refereed Journal: International Business & Economics Studies is a Refereed Journal. Open access: International Business & Economics Studies is available online to the reader "without financial, legal, or technical barriers other than those inseparable from gaining access to the internet itself." Peer review: International Business & Economics Studies takes peer review policy. Peer review is the evaluation of work by one or more people of similar competence to the producers of the work (peers).
Authors who publish with this journal must agree to the following terms: Authors should promise that their works are entirely original, and all the references in their works should be appropriately cited or quoted. The works have not been published previously. The behavior of submitting the same work to other journals is unacceptable. The journal editor has the right to edit the format of works.
Research on the Construction of a Financial and Accounting Supervision System in Universities from a Governance Perspective
With the constant growth and growing complexity in the operational scale and financial operations of contemporary universities, setting up a strong financial and accounting supervisory system has become an important part necessary in order to safeguard financial safety, enhance the allocation efficiency of resources, and keep public accountabilities. But the old style supervision models tend to have dispersed responsibilities, emphasize post event compliance, and lack internal review, so they can't deal with modern issues like a range of different funding sources, complicated global collaborations, and a lot of money put in. This article delves into the creation of an overall supervisory mechanism for finance and accounts in universities from the viewpoint of governance: It claims that universities can go beyond simply checking whether the rules have been followed, and really get involved with overseeing the institution’s finances strategically by using ideas from modern corporate and public governance like being accountability, clear about what is happening, letting people take part, and looking ahead to see which dangers you might fall into. It carefully looks into the main shortcomings of past supervision systems, which don’t give prompt assurance or align with the university’s strategic objectives. It offers up a multi-dimensional control scheme that gives oversight responsibility a new home. It stresses on the governance body (such as the Board of Trustees or University Council) being the undeletable key player, the creation of an independent and financially knowledgeable audit committee who are in full control, integrating the enterprise risk management (ERM) deeply into every financial and strategic decisioning process and optimizing every single aspect of internal control processes by using accepted standards. Moreover, it stresses the critical importance of taking full advantage of nowadays information technology and data analyses so as to improve real- time monitoring, finding anomalies, and making sure the transparency of information to all kinds of shareholders. To create an all-round, pro-active, and forward-looking supervisory environment so as to not only prevent financial irregularity and waste but also actively drive the real inaction of strategy and guarantee the long-term sustainable development of higher education institutions, the proposed system.
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