WEI CAO. Financial internal control and final accounts management in higher education: a strategy for optimizing the overall budget performance of government accounting based on the ABC model. International Journal of Computer Information Systems and Industrial Management Applications, [S. l.], v. 18, p. 15, 2026. DOI: 10.70917/ijcisim-2026-0356. Disponível em: https://cspub-ijcisim.org/index.php/ijcisim/article/view/1703. Acesso em: 30 apr. 2026.