寻租理论视角下的高等院校内部控制架构探讨

Research on the Internal Control Framework of Universities under Rent-seeking Theory

近年来,高等院校的内部控制从理论到实践明显滞后于营利性组织,贪腐案件、债务危机更是频发不断。因此,从寻租理论视角研究高等院校治理过程,更能有力促进内部控制机制的构建。着重研究信息不对称状态下行为主体决策的控制问题,建立高等院校内部控制评价模型,进行综合评价实证研究。

In recent years, universities＇ internal control from theory to practice is fallen behind profit organizations. The corruption case and the debt crisis have happened constantly in the university. Therefore, to research universities governance process by rent - seeking theory perhaps promotes the internal control mechanisms establishment. This paper focuses onthe control problem of main body decision - making with the information asymmetry toestablish internal control evalua-tion model, and make the comprehensive evaluation of empirical research.