哈佛大学风险管理审计的经验与启示

发布时间：2018-05-08 11:51

本文选题：哈佛大学 + 大学治理　；参考：《审计研究》2017年04期

【摘要】：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。
[Abstract]:Risk management audit is an indispensable component of modern university organization and plays a very important role in university governance. In recent years, the phenomenon of economic corruption and waste of resources in colleges and universities in China has become more and more serious, which exposed the weakness and embarrassment of risk management audit in colleges and universities. In the developed countries of higher education in the world, many universities attach great importance to the audit of risk management and have accumulated rich valuable experience. Harvard University through the construction of scientific and reasonable university corporate governance structure and resource power check and balance framework, departmental risk management organizational structure and functional structure, and through providing a wealth of humanized risk management audit resources strategy. It shows the important value of risk management audit in university. The study on the risk management audit of Harvard University can enrich the theoretical connotation of the risk management audit in our country, consolidate the practical foundation of the university risk management audit in our country, and promote the overall level of the university risk management audit in our country.
【作者单位】：陕西师范大学教育学院;河南财政金融学院;
【基金】：国家社会科学基金“十三五”规划教育学国家一般课题“美、英、加、澳四国高等学校财务报告信息公开研究”(项目批准号:BIA160133)的阶段性研究成果
【分类号】：F239.4

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