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党领导下的高校内部审计全覆盖体系构建与实施

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随着高等教育的快速发展,高校内部审计(以下简称"内审")在保障教育资金安全、提高资金使用效率、促进教育改革等方面发挥着越来越重要的作用。然而,当前高校内审体系仍存在覆盖不全面、功能不完善等问题。党的集中统一领导是中国特色社会主义最本质的特征,也是推动高校内审全覆盖体系建设的关键。因此,探讨如何通过党的集中统一领导构建和完善高校内审全覆盖体系,以提高内审工作的质量和效能。
The Construction and Implementation of the Comprehensive Internal Audit System under the Leadership of the Party in Colleges and Universities
With the rapid development of higher education,internal auditing(hereinafter referred to as"internal audit")in colleges and universities plays an increasingly important role in ensuring the safety of educational funds,improving the efficiency of fund use,and promoting educational reforms.However,the current internal audit system in colleges and universities still has issues such as incomplete coverage and imperfect functions.The centralized and unified leadership of the Party is the most essential characteristic of socialism with Chinese characteristics and is also the key to promoting the construction of a comprehensive internal audit system in colleges and universities.This article aims to explore how to build and improve the comprehensive internal audit system in colleges and universities through the centralized and unified leadership of the Party,in order to improve the quality and efficiency of internal audit work.

Party leadershipUniversity internal auditingComprehensive audit system construction

赵荣、于林

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上海商学院审计处,上海 201400

上海建桥学院商学院,上海 201306

党的领导 高校内部审计 审计全覆盖体系建设

2024

经济研究导刊
黑龙江省报刊出版中心

经济研究导刊

CHSSCD
影响因子:0.313
ISSN:1673-291X
年,卷(期):2024.(18)