高校财务公开制度与反腐倡廉机制研究  

University Financial Openness System and Anti-corruption Mechanism

作　　者：魏乾梅[1] 

机构地区：[1]梧州学院财务处,广西梧州543002

出　　处：《玉林师范学院学报》2012年第4期45-49,共5页Journal of Yulin Normal University

摘　　要：高校财务公开制度与反腐倡廉机制建设存在辩证关系。当财务公开制度科学、规范、有效时,能够促进反腐倡廉机制的建设;反之,当财务不公开不透明尤其是财务管理混乱、会计内控无效或失控时,腐败现象就会产生。本文通过交叉学科的渗透与研究,科学地把高校财务公开制度与反腐倡廉机制建设有机地组合起来,探讨高校财务公开制度对反腐倡廉机制建设推动作用和改善效应的创新路途。University financial openness system and anti-corruption mechanism construction are of dialectical relationship. When financial openness system remain scientific, regular, effective, it can promote the construction of the anti-corruption mechanism; conversely, when financial openness system remain opaque, especially when financial management is messy, accounting internal control invalid or out of control, corruption will occur. This paper, through interdisciplinary study and infiltration, discuss how to organically combine the university financial openness system and anti-corruption mechanism construction, then expounds the role that the financial openness system play in the construction of anti-corruption mechanism, and how to creatively improve the construction effect.

关 键 词：高校财务公开 反腐倡廉 高校治理结构 

分 类 号：G475[文化科学—教育学]