高校内部审计规制错位反思与消弭策略

Reflection on the Regulation Mismatch of Colleges and Universities Internal Audit and Its Elimination

从法律规制考量,高校应设置独立的内部审计机构,并受主要负责人直接领导。然而,从实体规制考量,法律规制并未能有效地观照现实,高校内部审计主体性地位失范和职能缺失,法律规制与实体规制之间存在错位。我们应从必然选择、独立机构、权威地位、职能指向四个方面进行正当性反思,并探求高校内部审计规制间依附性建构、消弭规制错位的实现途径。

Considered from the legal regulation,the independent department of internal audit should be set and be in charge of the principal leaders of colleges and universities.From the substantive regulation,however,the legal regulation has not been applied to the reality effectively.The internal audit tends to the subjectivity anomie and the missing of functions,attributing to the distinct mismatch between the legal regulation and the substantive regulation.Therefore,we should give reasonable reflection from following aspects：the inevitable choice,the independent apartment,the authoritative status and the direction of functions.Furthermore,we each have the obligation to explore the countermeasures to eliminate the regulation mismatch and to construct an interdependent relation between the two regulations.