THE GAME MECHANISM OF UNIVERSITY BUDGET RESOURCE ALLOCATION FROM THE PERSPECTIVE OF INTERNAL CONTROL

Abstract

Budget resource allocation is the core link of university financial management, which is directly related to the high-quality development of education and the efficiency of resource utilization in universities. Against the background of an increasingly improved internal control system, the budget resource allocation in universities involves multiple stakeholders such as university-level decision-makers, functional departments, and secondary colleges. The game behaviors of these stakeholders based on their own interest demands profoundly affect the fairness, scientificity and compliance of budget allocation. Based on the five elements of internal control (control environment, risk assessment, control activities, information and communication, internal supervision), this paper systematically analyzes the interest demands and behavioral characteristics of various game players in university budget resource allocation, constructs a multi-player game model (complete information static game, incomplete information dynamic game), clarifies the game equilibrium conditions through formula derivation, reveals the constraint and guiding role of internal control on game behaviors, identifies the internal control shortcomings existing in the current budget allocation game, and puts forward targeted optimization paths. It provides theoretical support and practical reference for universities to standardize budget resource allocation, resolve game conflicts and improve resource allocation efficiency.