“双一流”形势下高校后勤内部控制差异化设计与优化研究——以Q大学为例

Research on the Differential Design and Optimization of the Internal Control of University Logistics under the First-class Universities and Disciplines of the World Situation——Taking Q University as an Example

伴随中国各高校市场化及产业化发展进程,企业化管理逐渐被高校引入到日常管理建设中。在当前"双一流"的高校建设与发展形势背景下,从现代企业管理的角度出发,针对后勤内部控制差异化设计问题,以高校后勤管理工作为中心展开研究,结合Q大学的后勤内部控制管理现状,提出优化建议。研究结果表明,高校后勤内部管理存在控制环境、控制活动、监督与评价及信息沟通等方面的问题,从市场化及非市场化业务流程等角度进行差异化设计与优化。

With the rapid development of marketization and industrialization in China’s universities,corporate management has been gradually introduced into daily management construction by universities.Under the First-class universities and disciplines of the world university construction and development situation,it’s studied from the perspective of modern enterprise management,and it focuses on the logistics management work of colleges and universities for the differentiated design of logistics internal control.Combining with the status of Q University’s logistics internal control management,optimization suggestions are put forward.The research results show that there are problems in the internal management of university logistics in terms of control environment,control activities,supervision and evaluation,and information communication.Therefore,from the perspectives of marketization and non-marketization business processes,it’s aimed at the shortcomings,and differentiated design and optimization is carried out.