Game Theory Among Reimburse Applier, Financial Audit and Internal Audit in Universities

Xima YUE


The authenticity of economic affairs in universities directly affects the accuracy and authority of budget and balance of universities. Incomplete university financial management system and lacking of internal audit supervision affects the optimal allocation of resources, which are related to the cause of the implementation and development. In this paper, we analyzed reimbursement, financial Audit and internal audit in universities in view of game theory and discussed the mechanism of economic behaviors between reimbursement and supervision processes.


University; Financial audit; Internal audit; Game model

Full Text:



Chen, G. H., & Zhang, J. S. (2008). A game theory study on financial fraud of listed companies. Finance and Economics Research, (1), 51-56.

Chen, J. S. (2014). Research on financial fraud game of listed companies, auditors and regulators. Audit Research, (4), 89-96.

Zhao, H. M. (2015). Game analysis of financial reimbursement of research in universities. Friend of Accountant, (7), 121-124.

Zhen, J. J. (2014). Research on innovation of pre-examination system of financial reimbursement in colleges and universities—in example of Fujian agriculture and forestry university. Friend of Accountant, (1), 76-81.



  • There are currently no refbacks.

Copyright (c) 2016 Xima YUE

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Share us to:   


  • How to do online submission to another Journal?
  • If you have already registered in Journal A, then how can you submit another article to Journal B? It takes two steps to make it happen:

1. Register yourself in Journal B as an Author

  • Find the journal you want to submit to in CATEGORIES, click on “VIEW JOURNAL”, “Online Submissions”, “GO TO LOGIN” and “Edit My Profile”. Check “Author” on the “Edit Profile” page, then “Save”.

2. Submission

  • Go to “User Home”, and click on “Author” under the name of Journal B. You may start a New Submission by clicking on “CLICK HERE”.

We only use three mailboxes as follows to deal with issues about paper acceptance, payment and submission of electronic versions of our journals to databases:;;

 Articles published in Higher Education of Social Science are licensed under Creative Commons Attribution 4.0 (CC-BY).


Address: 1055 Rue Lucien-L'Allier, Unit #772, Montreal, QC H3G 3C4, Canada.
Telephone: 1-514-558 6138 
Website: Http:// Http://;

Copyright © 2010 Canadian Research & Development Center of Sciences and Cultures