摘要
高校内部控制体系建设是新时代我国高等教育治理体系和治理能力现代化的重要一环,是高校深化改革的关键,是实现高校战略目标的保障,也是提升高校治理能力的重要途径。在内部控制体系建设中,一方面,探索了内部控制体系建设“根”在制度与文化建设、“抓”在关键要素、“立”在信息技术、“实”在评价监督建设思路和策略。另一方面,对内控视角下提升学校治理体系和治理能力现代化进行了思考:坚持“一把手”制度,增强文化认同和协调联动;完善内控组织体系,提升内控工作专业性;推进内控信息化,促进内控制度有效执行;健全内控运行机制,实现高校治理持续高效。
The construction of universities’internal controlling system is an important link for the modernization of China’s higher education governance system and capacity in the new era,the key to deepening universities reform,the guarantee to achieve their strategic goals,and an important way to improve their governance ability as well.As far as the construction is concerned,on the one hand,its“root”lies in the system and cultural construction,its“key”in the key elements,its“backing-up”in the information technology,and its“implementation”in the evaluation and supervision construction.On the other hand,the modernization of their governance system and capacity from the perspective of internal controlling is considered:adhering to the“top leader”system,enhancing the cultural identity and coordination,improving the internal controlling organization system,improving the professionalism of internal controlling information,promoting the effective implementation of internal controlling system,improving the internal controlling operation mechanism to realize the continuous efficiency of universities governance.
作者
吴业春
WU Ye-chun(Zhaoqing University,Principal’s Office,Zhaoqing 526061,Guangdong,China)
出处
《应用型高等教育研究》
2022年第3期1-4,27,共5页
Application-Oriented Higher Education Research
关键词
内控体系
地方高校
治理体系
治理能力
internal controlling system
local university
governance system
governance capacity
