ARTICLE
31 August 2026

Research on Countermeasures for Internal Economic Responsibility Audit in Universities from the Perspective of Governance Modernization

Yuhan Cheng1
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1 Xi’an University of Architecture and Technology, Xi’an 710055, Shaanxi, China
PBES 2026 , 9(8), 94–100; https://doi.org/10.18063/PBES.v9i8.15147
© 2026 by the Author(s). Licensee Whioce Publishing, Singapore. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution 4.0 International License ( https://creativecommons.org/licenses/by/4.0/ )
Abstract

With the continuous advancement of the “Double First-Class” initiative in universities, internal economic activities of institutions have become increasingly complex, featuring expanded capital scale, diversified business types, and growing risk points. The traditional working mode of internal economic responsibility audit can hardly meet the development requirements of modern internal control governance in universities. Based on this, this paper discusses countermeasures for internal economic responsibility audit in universities from the perspective of governance modernization, so as to provide theoretical references for universities to realize standardized, refined, and modernized internal governance.

Keywords
Governance modernization
Universities
Economic responsibility
Audit
Resource allocation
References

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