独立学院转设民办高校所面临的风险及应对思考——基于COSO全面风险管理框架的分析  

The risks and countermeasures faced by the conversion of independent colleges into private universities--Analysis based on COSO comprehensive risk management framework

作　　者：刘晓东 朱晓红[2] Liu Xiaodong;Zhu Xiaohong(Furong Collge,Hunan University of Science and Arts,Hunan,415000;Hunan University of Arts and Science,Changde,Hunan,415000)

机构地区：[1]湖南文理学院芙蓉学院,湖南常德415000 [2]湖南文理学院,湖南常德415000

出　　处：《市场周刊》2024年第22期6-9,共4页Market Weekly

基　　金：常德学院课题项目“独立学院转设民办高校所面临的风险及应对思考——基于CoSO全面风险管理框架的分析”(项目编号:CDXY23YB004)研究成果。

摘　　要：独立学院转设是当前我国发展民办教育的重要内容,其风险管理是转设过程中及转设之后始终需要面对的问题。文章从COSO全面风险管理的理论视角出发,将企业应对风险的管理理念引入独立学院转设民办高校工作中,剖析独立学院转设可能存在的利害关系、各利益主体的运营及政策执行的风险点,并提出应对措施,将有利于其健全风险管理体系,提升风险控制和危机处理能力,促进独立学院转设民办高校工作的持续健康发展。The transformation of independent colleges is an important aspect of the development of private education in China,and its risk management is always a problem that needs to be faced during and after the transformation process.Starting from the theoretical perspective of COSO comprehensive risk management.This article introduces the management concept of enterprise risk response into the work of converting independent colleges into private universities,it analyzes the possible interests of the conversion of independent colleges,the operation of various stakeholders,and the risk points of policy implementation.Corresponding response measures are proposed,which will be conducive to improving the risk management system,enhancing risk control and crisis management capabilities,promote the sustainable and healthy development of the transformation of independent colleges into private universities.

关 键 词：独立学院转设 民办高校 面临的风险 风险应对 

分 类 号：G647.5[文化科学—高等教育学]