摘要
当前我国地方高校的内控机制依照企业管理五因素内控体系建立,存在内控体系不完整、偏离高校治理体系现代化的要求以及内控主体缺乏人本内涵等问题。在地方高校正面临实现内涵式发展的时代要求下,应坚持“以人为本”理念和价值目标导向,紧紧抓住高质量人才培养和可持续发展等核心问题,通过融入“以人为本”理念的内部控制流程再造,实现内部控制价值、质量和公平的有机统一,确保内部控制得到有力执行,不断提升内部控制质量、效益和治理效能。
The internal control mechanism in China’s local universities was established in accordance with the five-component internal control system for enterprise management, with such problems as incomplete institutions, deviations from the modernization of university governance system, and internal control subjects’ lack of people-oriented connotations. This paper emphasized that it is imperative to adhere to the goal orientation of people-oriented concept and value, and cope with the core issues on high-quality personnel cultivation and sustainable development in the context of connotative development of local universities in the new era. It recommended that efforts should be made to integrate the people-oriented concept of internal control process re-engineering, and achieve the organic unity of the value, quality and fairness of internal control, so as to ensure that internal control is effectively performed, and that the quality, efficiency and governance efficacy of internal control are constantly upgraded.
作者
罗润锋
LUO Run-feng(Institute of Education,Xiamen University,Xiamen 361005,China;College of Teachers Education,Shaoxing University,Shaoxing 312000,China)
出处
《宁波大学学报（教育科学版）》
2023年第2期108-115,共8页
Journal of Ningbo University(Educational Science Edition)
基金
国家社会科学基金教育学一般课题“地方本科院校建设创业型大学的中国道路研究”(BIA220060)
浙江省哲学社会科学规划课题“人本管理视角的地方高校内部控制执行力研究”(17NDJC143YB)。
关键词
以人为本
地方高校
内部控制
执行力提升
people-oriented approach
local universities
internal control
performance upgrade
作者简介
罗润锋(1980-),男,浙江绍兴人,副研究员/博士研究生,研究方向:高等教育管理,思想政治教育。E-mail:luorunfeng@163.com。
