现代大学治理与内部控制关系研究的新视角  

A New Perspective on the Relationship Between Modern University Governance and Internal Control

作　　者：张韵杨 伍以加 戴罗仙[1] 宋雨晴 ZHANG Yun yang;WU Yi jia;DAI Luo xian;SONG Yu qing(Changsha University of Science and Technology,Changsha 410114,China;South China University of Technology,Guangzhou 510640,China)

机构地区：[1]长沙理工大学经济与管理学院,湖南长沙410114 [2]华南理工大学,广东广州510640

出　　处：《哈尔滨学院学报》2024年第12期118-122,共5页Journal of Harbin University

基　　金：湖南省哲学社会科学规划基金资助的省级教育学专项课题,项目编号:JJ194383;国家级大学生创新训练项目,项目编号:S202413635002。

摘　　要：关于现代大学治理与内部控制的关系,理论界和实务界一直未形成共识。大学治理体系和治理能力的现代化是实现“建设世界一流大学和优势学科”目标的重要保障,高等教育领域频发的违纪违法案件引起的大学内部控制的深刻反思表明,厘清二者关系是实践中必须迫切解决的问题。文章从目标、主体、内容、理论基础和手段等方面对两者的区别和关联性进行了分析,结合大学松散耦合和紧密耦合并行的组织特性,运用逻辑推理和理论分析的方法,提出“嵌入式手段论”的观点,以期为现代大学治理与内部控制关系的研究提供参考。There has been no consensus in both theoretical and practical circles regarding the relationship between modern university governance and internal control.The modernization of university governance systems and capabilities is an important guarantee for achieving the goal of“building world class universities and superior disciplines”.The frequent disciplinary and legal violations in the field of higher education have prompted profound reflections on internal control within universities,indicating that clarifying the relationship between the two is an urgent issue that must be addressed in practice.This article analyzes the distinctions and correlations between the two from aspects such as objectives,subjects,content,theoretical foundations,and methods.By combining the organizational characteristics of loose coupling and tight coupling in universities,and employing logical reasoning and theoretical analysis,it proposes the viewpoint of“embedded means theory”,aiming to provide a reference for the study of the relationship between modern university governance and internal control.

关 键 词：大学治理 内部控制 环境论 嵌合论 

分 类 号：G647.1[文化科学—高等教育学]