论高校总会计师制度的多重治理逻辑

On Multiple Governance Chief Accountant of University System of Logic

我国高校总会计师制度已经出台30余年,这项制度在设计过程中包含了教育始于公平的政治逻辑、资源配置注重效率的市场逻辑和人才培养重视发展的教育逻辑。但30多年以来,该项制度在实施过程中却面临着"推而不广"和"绩效偏低"的困境。通过分析"推而不广"的治理逻辑发现,该项制度在设计与执行过程中存在着有限理性与行为选择、路径依赖与制度创新以及价值观念与制度变迁等三对矛盾。

General accounting system of colleges and universities have introduced more than 30 years, this system contains a fair share of political education began in the logic in the design process, focus on the efficiency of resource allocation and personnel training and education market logic emphasis on the development of logic. But 30 years, this system in the implementation process is facing ＂push without wide＂ and ＂low performance＂ dilemma. By analyzing the ＂push wide instead of＂ governance logic found that there is a finite system of rational choice and behavior in the design and implementation process, path dependence and institutional innovation and institutional change values and three pairs of contradictions.