基于内部控制与风险管理的一流学科建设经费运行机制研究  

The Operation Mechanism for First-class Disciplinary Development Funds Based on Internal Control and Risk Management

作　　者：李成恩[1] 常亮 LI Cheng’en;CHANG Liang(Graduate School of Education, Dalian University of Technology, Dalian 116024, China;School of Architecture and Fine Arts, Dalian University of Technology, Dalian 116024, China)

机构地区：[1]大连理工大学高等教育研究院,辽宁大连116024 [2]大连理工大学建筑与艺术学院,辽宁大连116024

出　　处：《大连理工大学学报（社会科学版）》2020年第3期17-24,共8页Journal of Dalian University of Technology(Social Sciences)

基　　金：教育部哲学社会科学研究重大课题攻关项目:“高校内部权力运行制约和监督体系研究”(14JZD051)。

摘　　要：当前,包括“双一流”建设大学在内的中国高校对于财政性办学经费的使用效益普遍不高,尤其在一流学科建设经费运行过程中存在较大风险和隐患。通过对一流学科建设经费运行现状、问题及成因的分析,认为构建和完善中国特色高校内控体系是提升一流学科建设质量和经费使用效益的重要举措。遵循坚持和加强党对高校全面领导这一根本原则,归纳并提出了以“一核心四要素”为框架的体系构建思路,设计了基于内部控制与风险管理的一流学科建设经费运行机制。In China,the public funding for higher education institutions has not been used efficiently,including the“Double First-class”universities,and financial risks remain concerning the appropriate management of first-class disciplinary development funds.By investigating the problems and their potential causes involving the operation procedures of such funds,this paper argues that formulating an internal control system regarding fund use could be an important approach to improving the efficiency of fund use and upgrading the first-class disciplinary development.Following the fundamental principle of supporting and strengthening the Party’s overall leadership over colleges and universities,this paper proposes an internal control system within a framework of“one core four elements”,and designs an operation mechanism for first-class disciplinary development funds based on internal control and risk management.

关 键 词：“双一流”建设 一流学科建设经费 内部控制 风险管理 

分 类 号：G647[文化科学—高等教育学]