Education is the basic and strategic support for the comprehensive construction of a modern socialist country,and audit is an important part of the Party and the state supervision system.As an important force in education supervision,internal audit in universities plays a decisive role in the high-quality development of universities in the new era.Shaping the professional spirit of internal audit in universities has a positive effect on effectively standardizing and improving the professional ideal,professional responsibility,professional style,professional reputation and other qualities of internal audit personnel in universities.By improving the belief in the Party,improving the political position,strengthening the implementation of laws and regulations,improving the ability to take charge and other effective ways,the construction of the professional spirit of internal audit in universities"with belief,political awareness,law-abiding,responsible and dare to fight"will play a role of constraint,guidance,cohesion and radiation,and ultimately achieve the high-quality development of audit work in universities.
关键词
高校内部审计职业精神/塑造意义/核心要素/途径及作用
Key words
professional spirit of internal audit in universities/shaping meaning/core elements/pathways and effects