优化高校治理结构 探究内部审计发展

Optimization of the University Governance Structure and Analysis of the Internal Audit Development

文章从高校治理结构的概念和委托代理理论着手,分析了当前高校治理结构存在的缺陷及对内部审计发展的影响,提出当务之急是调整和完善高校治理结构,建立董事会领导下的校长负责制,构建决策、执行和监督彼此分离、相互制衡的治理机制,在此基础上实行董事会领导下的审计委员会模式,以此提高内部审计的独立性,推动高校内部审计持续健康发展。

Perspective of the thesis is from the university governance structure and the agent theory. The thesis starts with the analysis of the current governance structure of universities defects and the effect of the internal audit development. Urgent task is to improve the university governance structure,establish the system of principals responsible led by BOT and set up a structure mechanism of separation of decisionmaking,implementation and supervision. Therefore,the system of the audit committee led by BOT can raise the independence of internal audit and develop the university internal audit continuously.