纪检监察派驻制背景下内部审计工作协同创新研究——以天津某高校为例  

On the Innovative Internal Collaborative Audit Work under the Background of Discipline Inspection and Supervision Dispatch System

作　　者：付亮[1] FU Liang(Tianjin University of Science and Technology,Tianjin 300222,China)

机构地区：[1]天津科技大学,天津300222

出　　处：《中国轻工教育》2020年第6期24-27,共4页China Education of Light Industry

摘　　要：天津部分高校在设置审计部门时,普遍将审计与纪检监察合署办公,随着2014年5月纪检监察工作"三转"的提出,审计部门改为独立建制。2019年9月高校纪检监察组织改为天津市纪委监委派驻纪检监察组,这一派驻制背景,赋予了学校审计部门更高的格局站位,要创新工作方式,不断丰富审计工作的内涵,深入探讨新形势下高校内部审计工作的协同创新具有重要意义。The audit department of some universities in Tianjin used to have three functions: auditing, discipline inspection and supervision. With "three changes" in discipline inspection and supervision in May 2014, the internal audit department became an independent system. Since the work of discipline inspection and supervision was changed into the Dispatch System of the Municipal Commission of Discipline Inspection and Supervision in September 2019, the audit department of universities has been given a higher position. It is of great significance to innovate its working methods,enrich the connotation of the auditing work, and improve the collaborative innovation of the internal auditing work of colleges and universities under the new situation.

关 键 词：审计 协同 创新 纪委监察派驻制 

分 类 号：D262.6[政治法律—政治学]