英国高等教育问责制度的新进展及启示

Recent development of the British Higher Education Accountability System and Its Enlightenment

为了减少大学面临的风险，与此同时提高问责效益、降低问责成本，英格兰高等教育基金委员会近期出台了财政备忘录、审计制度与单一会话问责制度。财政备忘录和审计制度通过绩效问责帮助和促使大学建立自身的风险管理体系；单一会话问责制度通过实施与风险评估相联系的简化的问责程序，既降低了问责成本，提高了问责效益，又使大学的风险状态置于HEFCE的监管之中。

HEFCE laid down rules on financial memorandum， audit system and single conversation recently in order to reduce risks facing universities and to enhance the efficiency and lower the costs of the British higher education accountability system. Financial memorandum and audit system help and prompt universities to establish their own system of risk management through performance-based accountability. By carrying out the streamlined accountability process related to institutional risk assessment， single conversation reduces the costs of the British higher education accountability system while enhances its efficiency， making the risks of universities under the supervision of HEFCE.