科研事业单位审计监督与纪检监督贯通协同问题研究  

ANALYSIS OF THE COLLABORATION BETWEEN AUDIT SUPERVISION AND DISCIPLINE INSPECTION SUPERVISION IN SCIENTIFIC RESEARCH INSTITUTES

作　　者：丁凡[1] Ding Fan(Department of Supervision of Chinese Academy of Agricultural Sciences,Beijing 100081,China)

机构地区：[1]中国农业科学院监督局,北京100081

出　　处：《农业科研经济管理》2024年第3期1-4,共4页Management for Economy in Agricultural Scientific Research

摘　　要：监督是权力正确运行的根本保障,在全面从严治党、治国理政中居重要地位。随着党和国家监督体系的完善,监督力量同频共振、同题共答,协调配合的深度与广度不断拓展,统筹贯通、常态长效的监督合力正在形成、发挥作用[1]。审计监督和纪检监督是科研事业单位监督力量的两大抓手,是促进权力规范运行,提高治理能力的有效手段。文章从审计监督和纪检监督在科研事业单位的职责定位着手,分析了两者贯通协同的逻辑基础和重要意义,并对建立科研事业单位审计监督和纪检监督贯通协同路径提出了强化制度保障、完善信息共享、加强培训交流、统筹做好审计“下半篇文章”与纪检“后半篇文章”的建议,有利于单位健全完善监督体系,提高监督效率,为科研事业的健康发展保驾护航。Supervision is the fundamental guarantee for the correct operation of power and plays an important role in the comprehensive and strict governance of the Party and the country.With the improvement of the supervision system of the Party and the state,the supervisory forces resonate with each other and answer the same questions,and the depth and breadth of coordination and cooperation continue to expand.A coordinated and long-term supervisory force is forming and playing a role.Audit supervision and disciplinary inspection supervision are the two major tools for the supervision of scientific research institutes,and are effective means to promote the standardized operation of power and improve governance capabilities.This research started from the responsibilities of audit supervision and disciplinary inspection supervision in scientific research institutes,analyzed the logical basis and important significance of their coordination,and proposed suggestions to strengthen institutional guarantees,improve information sharing,enhance training and communication,and coordinate the"second half of the audit article"and the"second half of the disciplinary inspection article"for establishing a coordinated path between audit supervision and disciplinary inspection supervision in scientific research institutes.And this is conducive to the sound and perfect supervision system of the institutes,improving supervision efficiency,and safeguarding the healthy development of scientific research.

关 键 词：审计监督 纪检监督 贯通协同 

分 类 号：F239.4[经济管理—会计学] D262.6[经济管理—国民经济] G311[政治法律—政治学]