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高校内部控制失效根源在于信息不对称,而信息不对称的产生是由于信息渠道不畅和信息处理能力不强。IT治理的引入能够解决信息不对称困境,是高校内部控制在实施层面打破治理碎片化的有力工具。本文认为,应通过IT治理整合相对松散和低效的信息化中心,将IT治理嵌入高校内部控制架构,并在此基础上构建基于IT治理的内部控制体系框架,该框架包括计划与组织、获取与实施、运行与支持以及监控与评价四个域,能够为实现“合作性牵制”提供可靠的信息平台。
The root cause of the failure of internal control in colleges lies in the information asymmetry, but the information asymmetry arises from the poor information channels and the poor information processing ability. The introduction of IT governance can solve the information asymmetry predicament, which is a powerful tool for the internal control of universities to break the fragmentation of governance at the implementation level. This paper argues that we should embed IT governance into the internal control structure of colleges and universities by integrating the relatively loose and inefficient IT center with IT governance, and build a framework of internal control system based on IT governance. The framework includes planning and organizing, acquiring And implementation, operation and support, as well as monitoring and evaluation of the four domains, can provide a reliable platform to achieve “cooperative containment”.