哈佛大学风险管理审计的经验与启示

Experience and Lessons Learned from Risk Management and Audit Services of Harvard University

风险管理审计是现代大学组织不可或缺的构成要件,在大学治理中发挥着十分重要的职能和作用。近年来,我国高校经济腐败和资源浪费等现象日趋严重,暴露出高校风险管理审计的薄弱和窘境。在世界高等教育发达国家里,许多大学都非常重视风险管理审计,并积累了丰富的宝贵经验。哈佛大学通过构建科学合理的学校层级大学法人治理结构和资源权力制衡构架,部门层级风险管理组织架构和职能架构,以及通过提供丰富人性化的风险管理审计资源策略,彰显了大学风险管理审计的重要价值。研究哈佛大学风险管理审计,对丰富我国大学风险管理审计的理论内涵,夯实我国大学风险管理审计的实践基础,提升我国大学风险管理审计的整体水平,具有借鉴意义。

Risk management and audit services are indispensable elements of modern university organization, and play an important role in university governance. In recent years, corruption, abuse and waste of resources and other phenomena in Chinese universities are growing more and more serious, exposing the weakness and predicament of risk management audit in universities. Universities in developed countries have attached great importance to the de- velopment of risk management and audit service system, and accumulated valuable experience. This paper analyzes the governance position of risk management and audit services in Harvard University, its organizational and func- tional structures, and the optimal audit service strategy. This paper will enrich the concept of university risk man- agement and audit services in China, enhance the effectiveness of risk management and audit services, and provide reference.