教育产权视角下的高校财务治理研究

Research on the University Financial Governance from the Angle of Educational Property

教育产权多元化背景下,由于教育产权的模糊性引发的问题层出不穷,"政教不分"、教育机构行政化色彩浓重、激励不足与"内部人控制"等问题普遍存在,直接导致财务风险严重。对此,提出了高校财务治理的基本框架,综合运用内部和外部财务治理机制,力图从教育产权的角度探索和解决高校财务治理中存在的问题。

The fuzziness which is caused directly by the background of educational property diversification, has given rise to pervasive problems, including governments＇ interference in the university, politically charged educational institutions, insufficient incentive and insider control, etc, resulting in the financial risks. In this context, this paper explores the solutions from the angle of educational property, proposing the basic framework consisted of the internal and external financial governance institutions.