There has been no consensus in both theoretical and practical circles regarding the relationship between modern university governance and internal control.The modernization of university governance systems and capabilities is an important guarantee for achieving the goal of"building world-class universities and superior disciplines".The frequent disciplinary and legal violations in the field of higher education have prompted profound reflections on internal control within universities,indicating that clarifying the relationship between the two is an urgent issue that must be addressed in practice.This article analyzes the distinctions and correlations between the two from aspects such as objectives,subjects,content,theoretical foundations,and methods.By combining the organizational characteristics of loose coupling and tight coupling in universities,and employing logical reasoning and theoretical analysis,it proposes the viewpoint of"embedded means theory",aiming to provide a reference for the study of the relationship between modern university governance and internal control.
关键词
大学治理/内部控制/环境论/嵌合论
Key words
university governance/internal control/environmental theory/embedding theory
维普
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