江苏高教

完善大学治理结构的实践基础是加强高校内部管理制度建设,构建内部管理控制体系,提高大学治理绩效。文章在大学治理视域下对高校管理活动的特点进行了归纳总结,并对高校内部管理控制体系架构进行了重点分析。研究结果认为:内部组织框架的构建、权力运行机制的协同、管理人员素质的提升、全面预算管理的实行、管理信息系统的建设是大学治理视域下构建高校内部管理控制体系的关键因素。

University governance is an inevitable stage in the development of higher education. The basis of improving university governance structure is to strengthen the construction of internal management system, build an internal management control system and improve the performance of university governance. This paper summarizes the characteristics of university management activities from the perspective of university governance, and makes a focal analysis of the internal management control system architecture of universities. The results show that: the construction of internal organizational framework, the coordination of power operation mechanisms, the improvement of the quality of managers, the implementation of comprehensive budget management, and the construction of management information system are the key factors for the construction of internal management control system in universities.