Analysis of the Impact of Financial Structure Optimization on Budget Performance Management in Universities Based on the Perspective of Internal Control and Final Accounts - Using ABC Model as a Framework

Publicado en línea: 24 mar 2025

Recibido: 30 oct 2024

Aceptado: 13 feb 2025

DOI: https://doi.org/10.2478/amns-2025-0743

Palabras clave

ABC model, Likert five-level scale, Budget performance management, Financial structure optimization

© 2025 Xianwen Wang, published by Sciendo

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