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<article xsi:noNamespaceSchemaLocation="http://jats.nlm.nih.gov/publishing/1.1/xsd/JATS-journalpublishing1-mathml3.xsd" dtd-version="1.1" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><front><journal-meta><journal-id journal-id-type="publisher-id">PBES</journal-id><journal-title-group><journal-title>Proceedings of Business and Economic Studies</journal-title></journal-title-group><issn>2209-2641</issn><eissn>2209-265X</eissn><publisher><publisher-name>Bio-Byword Scientific Publishing Pty. Ltd.</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.26689/pbes.v6i4.5195</article-id><article-categories><subj-group subj-group-type="heading"><subject>Article</subject></subj-group></article-categories><title>Research on Financial Internal Control of Higher Vocational Colleges</title><url>https://artdesignp.com/journal/PBES/6/4/10.26689/pbes.v6i4.5195</url><author>WuChaoqian</author><pub-date pub-type="publication-year"><year>2023</year></pub-date><volume>6</volume><issue>4</issue><history><date date-type="pub"><published-time>2023-08-29</published-time></date></history><abstract>Financial internal control in higher vocational colleges is an important means to ensure the stable development of school finance. However, in practice, we found that there are problems such as insufficient internal supervision, imperfect internal control system, and imperfect risk prevention mechanism. 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