Research On The Implementation Of The Accountability System For Colleges And Universities

After the 1990s,the Chinese government expand admissions continually to accelerate the reform of higher education, making higher education has achieved great progress. With the rapid development of economy, higher education also faced with enormous pressure. On the premise of their own development, how can the higher education satisfy all aspects of the needs, how to improve the quality of the higher education when the scale is enlarging has become a worth considering question. Colleges and universities as an implementing agency of higher education inevitably undertake increasing responsibility of the survival and development. Therefore, colleges and universities must accommodate the external environment through the implementation of explanation responsibility to actively respond to the accountability from the government, the public, students, and parents.In the research, the object of study is the accountability system of colleges and universities in China. Focus on the factors affecting the implementation of the accountability system,how to implement the accountability system, how to protect the implementation of the accountability system, and then to improve the accountability theory of colleges and universities. To study the implementation of the accountability system for colleges and universities, has two meanings of theory and practice. Form a theoretical level, to enrich the theory of the accountability system. From a practical perspective, the study can expand the application areas of accountability in practice, effectively promoting democratic governance of the colleges and universities, provide ideas and suggestions for the development of higher education and university management reform. The study includes five parts:First, the theory of the accountability system for colleges and universities. This section analyzes the connotation of the accountability system, discusses the theoretical basis of accountability system for colleges and universities, new public service theory and agency theory.Second, the necessity and feasibility of the implementation of the accountability system for colleges and universities. It is necessary to implement accountability system for colleges and universities because of the integration of power and responsibility,college management system, protecting the interests of stakeholder interests university. It is feasible to implement accountability system for colleges and universities because of colleges and universities organization attributes, fundamentals of law,practice basis.Third, the factors that influence the implementation of the accountability system for colleges and universities. The factors are the content of accountability, the procedures, evaluation, public policy objectives, legal, internal management structure, the culture of accountability.Fourth, implementation process of accountability system for colleges and universities. According to the difference of accountability subjects,we can put accountability into internal accountability and the external accountability, therefore accountability procedures are not the same. The process of internal accountability include the start, investigation and verification, review and audits, implementation of the decision. The process of the external accountability include the start, collation and presentation of information, involvement and improvement.Fifth, safeguarding the implementation of the accountability system for colleges and universities. Based on the perspective of new institutional economics, we can safeguard the implementation of the accountability system for colleges and universities from informal constraints, formal constraints and enforcement mechanisms.