| In September 2017,the newly revised Private Education Promotion Act was officially implemented,marking that China’s private education has entered a new era of classified management of "for-profit and non-profit".The transformation of private colleges and universities from "investment oriented" to non-profit running is faced with many hidden dangers and risks.It is very important to effectively prevent the running risks and realize the goal of non-profit running.This study will provide reference for the practice of non-profit school running,risk prevention and the transition of national classified management policy.The "true condition" of private colleges and universities is the basic soil for the study of school running risk prevention.Based on the analysis framework of comprehensive risk management theory and internal control theory,this paper uses literature analysis,case study,in-depth interview,comparative study and other research methods to make a special study on the main influencing factors of internal and external school running risks,such as "internal governance,education quality,financial operation and policy,market,reputation",which restrict the development of private colleges and universities.Through the construction of non-profit private colleges and universities running risk identification framework tool,risk identification and risk definition of various types of running risk sources.On the basis of interviews with school stakeholders,real case studies and "insiders" experience and practice,and based on the risk prevention mechanism of organizational internal control,this paper focuses on the analysis of the main reasons for the formation of "internal governance,education quality and financial operation"school running risk.It is found that the main external risks of private colleges and universities are the instability of education policy,fierce competition in school running market and negative reputation;The board of directors’ highly centralized power and improper behavior of the organizers,the inherent weakness and homogeneity of the quality of education,the lack of single school funding and audit supervision are the biggest school running risks in private colleges and universities.These "inherent fetters" affect and restrict the high-quality development of non-profit private colleges and Universities.These "innate fetters" restrict the high-quality development of non-profit private colleges and universities.Based on Chinese national conditions,this thesis sorts out the risk prevention experience of private colleges and universities in major developed countries,and finally puts forward some countermeasures and suggestions for the risk prevention of non-profit private colleges and universities in China.The results of the study show:firstly,the application of Comprehensive Risk Management Theory and Internal Control Theory to the risk prevention of private colleges and universities enriches and promotes the theoretical construction of the development of private education in China;Secondly,"public welfare" and "high-quality development" are the strategic goals and value pursuit of China’s non-profit private colleges and universities;Thirdly,the main risks are the lack of the board system,the weak quality of education,the lack of funds and the hidden danger of transformation;fourthly,It is the key system to prevent the risk of running a school to improve and perfect the "internal common governance ability and governance system,characteristic application-oriented private undergraduate education system and professional financial budget performance appraisal management system";And fifthly,based on Internal Control Theory,the construction of "four links"(decision-making,control,implementation and evaluation)school running risk prevention mechanism is the fundamental measure to avoid and prevent the school running risk of non-profit private colleges.This study has made a beneficial attempt and innovation in the establishment of "five elements" risk identification framework tools and the improvement of risk prevention system design. |