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A Study on the Application of Internal Control Mechanisms in Private Universities Based on Hypercycle Theory

Author(s)

Jue Wang

Affiliation(s)

School of Business, Wuhan Huaxia Institute of Technology, Wuhan, Hubei, China.

Abstract

This paper applies hypercycle theory to construct a dynamic and sustainable internal control mechanism for private universities, emphasizing its role in financial management, risk control, and resource allocation. The study shows that hypercycle theory effectively adapts to changes in the external environment by enabling dynamic adjustments to internal controls. The introduction of an information management platform enhances financial transparency, while a dynamic feedback mechanism strengthens risk management and optimizes resource utilization efficiency. Practical suggestions include accelerating information system development and refining risk assessment frameworks. The case study confirms the model's effectiveness, with future research suggested to expand applications to other institutions and integrate advanced technologies to further optimize internal control mechanisms.

Keywords

Hypercycle Theory; Private Universities; Internal Control; Information Platform; Risk Control; Resource Allocation; Dynamic Adjustment

References

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