Informatization Development Mode of Internal Control in Colleges and Universities Based on Principal-Agent

Yuzhen Cheng ()
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Yuzhen Cheng: Office of Financial Affairs, Beijing Jiaotong University

A chapter in LISS 2020, 2021, pp 947-962 from Springer

Abstract: Abstract Informatization of internal control is a critical part of internal control construction. It is a great challenge faced by administrative institutions and colleges and universities in terms of how to realize the informatization of internal control. Informatization of internal control in colleges and universities requires systematic work, in which the choice of system development mode is the key. This paper, based on the informatization construction of internal control in administrative institutions, innovatively introduces the principal-agent theory. This paper discusses the selection of the system development mode under the background of informationization of internal control in colleges and universities. This paper compares the joint deterministic equivalent surplus of two different task allocationed modes, and uses the case of X university to corroborate accordingly. The results show that it is a better choice to completely allocate the task to an agent and it is also an effective incentive mode in Colleges and Universities. This paper’s research on system development mode can provide theoretical support for informatization of internal control in administrative institutions.

Keywords: Internal control; Principal-agent; Informatization; Development mode (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-981-33-4359-7_65

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DOI: 10.1007/978-981-33-4359-7_65

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