高校领导社会责任审计研究

Research on the Social Responsibility Audit of University's Leaders

公共资源的所有权和控制权分离导致了公共受托责任产生,高校受托责任建立在公众与高校领导干部的委托代理关系上,高校领导应当从公众利益出发,将公众托付的财产合理配置到高校的服务社会功能中去。然而目前对领导干部受托责任开展的以财务绩效为核心的经济责任审计,并未体现公共受托责任的全部内容。结合高校的社会属性,本文延伸了高校领导经济责任审计的内涵——社会责任审计,基于公共受托责任理论提出了以功能耦合为核心的社会责任审计目标——高等教育服务社会目标和高校科研服务社会目标;以目标为导向从制度绩效层面来审计领导干部在社会责任履行方面的效率,即高校责任人对所管辖的公共资源有关的教育服务社会和科研服务社会的内部控制制度的决策效率和执行效率负责。

Public accountability is caused by the separation of ownership and control of public resource, and the public accountability of university arises from the principal-agency relationship between the public and university＇s leaders. University＇s leaders should well allocate the public resource in the functions of university serving society for the public interest. In reality, however, the accountability audit of leaders is limited to the economic responsibility audit which focuses on financial performance, which doesn＇t embody the whole content of public accountability. On the basis of investigating the characteristics of university, this paper try to expand the range of research that is focused on economic responsibility audit ---social responsibility audit （SRA） , and propose SRA objectives based on public accountability theory which is focused on the function coupling ---the objectives of higher education serving society and the objectives of university scientific research serving society, and construct the objective oriented audit content--social responsibility efficiency audit of university＇s leaders from the viewpoint of system performance, that is to say, university＇s leaders are responsible for the decision efficiency and execution efficiency of internal control system supporting the education serving society and research serving society in accordance with the public resource they operating.