“双高计划”背景下高职院校内部治理结构和内控体系建设研究

Research on the Construction of Internal Governance Structure and Internal Control System in Higher Vocational Colleges Under the Background of“Double-high Plan”

“双高计划”背景下高职院校优化内部治理结构和建立完善的内控体系符合新时代教育改革发展大势。科学把握高职院校治理管理工作中的制度缺漏,可为内部治理结构健全化发展以及内控体系完备化建设做好充足的准备。高职院校可依托民主管理和民主监督协同并进、决策机制和决策结构相辅相成、评价机制和评价体系同频共振、制度体系和章程结构双向建设、管理中心与内部流程重心下移、信息集成和数据治理共同延伸的方式,推动治理机构与内控体系的优化建设,助力高职院校更快达成“双高计划”的教育目标。

Optimizing the internal governance structure and establishing a perfect internal control system in higher vocational colleges under the background of“Double-high Plan”is in line with the general trend of education reform and development in the new era.The scientific grasp of the system deficiencies in the governance and management of higher vocational colleges is able to provide sufficient preparation for the sound development of internal governance structure and the complete construction of internal control system.Higher vocational colleges are able to promote the optimization of governance structure and internal control system to facilitate achieving the educational goals of the“Double-high Plan”by ways of relying on the synergy of democratic management and democratic supervision,the complementarity of decision-making mechanism and structure,the resonance of evaluation mechanism and system,the mutual construction of institutional system and charter structure,the lower shift of management center and internal processes,and the common extension of information integration and data governance.