高校审计巡察协同机制的研究  

Collaborative Mechanism of Audit and Inspection in Universities

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》2021年第6期23-26,31,共5页China Education of Light Industry

摘　　要：内部审计和政治巡察作为高校治理的重要组成部分,既有着本质性区别,又有密切联系。内部审计是对具体业务进行审查,政治巡察是基于业务检查基础上的全面政治体检。内部审计和政治巡察都是高校治理的重要组成部分,均具有监督的职能。就发挥内部审计与政治巡察各自优势,建立审计巡察协同机制,使审计更好助力巡察工作,进而实现高校治理目标等内容进行了探讨。As an important part of university governance,internal audit and political inspection have both essential differences and close ties.Internal audit is a review of specific business,and political inspection is a comprehensive political physical examination based on business inspection.Internal audit and political inspection are important parts of universities governance,both of which have the function of supervision.This article discusses how to give full play to the respective advantages of internal audit and political inspection and establish a coordination mechanism of audit and inspection,thus making audit better assist inspection and achieving the goals of university governance.

关 键 词：内部审计 巡察 协同机制 治理 

分 类 号：G647[文化科学—高等教育学]