基于内部控制框架的人才培养质量保障及评价体系研究

科教融合主导下人才培养质量保障本质上是高等院校科教融合的内部控制能力问题。成熟的内部控制理论为构建全面的科教融合主导下人才培养质量保障提供了强有力的分析工具。遵循相关性、平衡性、完整性和可实施性原则的前提下,从内部控制环境、风险评估、控制活动、信息与沟通、监督五要素理论出发,针对高等院校管理的特性,每个要素设计不同的层面,并根据各个层面的含义具体设计评价指标,形成科教融合人才培养质量评价框架,对指导科研和教学行为具有重要的现实指导意义。

Research on the Assurance and Evaluation System of Personnel Training Quality Based on the Internal Control Framework

Personnel training quality assurance under the guidance of science and education integration is essentially internal control capacity of institutions of higher learning. The mature internal control theory provides a powerful analysis tool Against the colleges operating characteristics, we follow the principles of correlation, balance, integrity and enforceability, and consider the five elements of internal control environment, risk assessment, control activities, information and communication, and supervision, then we design different levels for each element and then design the evaluation indexes specifically based on the implication of the levels. And finally, we build an evaluation system of personnel training quality assurance under the guidance of science and education integration which has important practical significance.