复杂系统视阈下高校财务治理模式的构建研究

Research and Construction of University Financial Governance Model from the Perspective of Complex System

高校财务治理是现代大学治理体系的重要组成部分,是一项复杂的系统工程,涉及大学权力结构、制度体系、社会环境等多因素的作用和影响,必须整体协同、统筹推进。本文针对高校财务治理较为碎片分散、没有形成合力的现状,从复杂系统视阈出发,创新提出高校“五位一体”多模块协同治理体系,探索构建以党的领导为牵引、以预算为主线、以内部控制和多元监督为辅线、以信息化为推动的高校财务运行模式,以期为高校财务治理体系的顶层设计和实现路径提供理论指导和实践指引。

University financial governance is an important part of modern university governance system.It is a complex system project,which involves the role and interaction of many factors such as university power structure,institutional system and social environment.It must be coordinated and promoted as a whole.Aiming at the current situation that the financial governance of universities is fragmented and does not form a joint force,this paper innovatively puts forward the"Five-in-one"multi module collaborative governance system,and explores an operation mode with the party's leadership as the traction,budget as the main line,internal control and diversified supervision as the auxiliary line,and informatization as the promotion.The paper provides the theoretical and practical guidance for university financial governance system.