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大学治理、内部控制、内部审计三者存在内在嵌融关系,三者的目标都是为了控制高校风险,实现高校战略目标。本文基于战略管理视角,阐释和剖析大学治理、内部控制、内部审计理论三种现代管理理论及其关联性,构建解决高校、政府、社会之间以及学校内部的委托代理问题、发挥并提升三者整合效应的关系框架,为三者在高校绩效管理和实现战略目标方面发挥作用提供新思路。
The governance, internal control and internal audit of the university have inherent embedding relations, all of which are aimed at controlling the risks of colleges and universities and realizing the strategic goals of colleges and universities. Based on the perspective of strategic management, this paper illustrates and analyzes three modern management theories of university governance, internal control and internal audit theory and their correlations, constructs the principal-agent problem of universities, government, society and the school, The relationship framework of the integration effect provides new ideas for the three to play a role in the performance management and achievement of the strategic goals in colleges and universities.