Higher Education Accountability:the Conversion of Understanding and the Design of Development

In the context of social transformation,the rise of higher education accountability reflects both the common trends of the times,but also a localized view of governmental administration.The view of governmental administration in higher education accountability follows the logic of public input-public responsibility with basic characteristics,easy to produce a variety of potential operational risk,and therefore requiring conversion to a view of external constraint.The view of external constraint in higher education accountability follows the logic of public entrusting-public responsibility and has the corresponding theoretical basis,practical foundation and basic characteristics,and therefore more reasonable in practice.To promote the development of higher education accountability in our country,we need to achieve the two-way construction in a variety of dimensions.