摘要
深化贯通“纪巡财审”协同监督是提升高等学校治理体系和治理能力现代化的重要途径,也是把制度优势更好地转化为治理效能的有效抓手。文章通过高校构建“纪巡财审”协同监督的必要性、时代价值、协同学基本理论与高校“纪巡财审”协同监督现状的分析,从设立监督工作的共同目标、联合制定计划统一监督标准、推动成果共享,充分运用大数据,加强监督人才队伍建设和培育协同监督文化等方面给出了具体方案与路径探析。对形成统筹贯通、常态长效的监督合力进行了全面的机制探究,为打造高校监督体系的“四梁八柱”提供了具有操作性的现实路径。
Deepening and merging the construction of collaborative supervision of“Discipline inspection com-mission,Political inspection,Accounting supervision and Audit”(DPAA),is an important way to enhance the modernization of the governance system and governance capacity for colleges and universities.It is also an ef-fective starting point to better transform the advantages of the system into governance efficacy.This study is con-ducted based on the necessity and value of the times of collaborative supervision in constructing the DPAA,the basic theory of Synergistic learning,and the current situation and difficulties of DPAA collaborative supervision in colleges and universities.Also,the study provides and analyzes a specific scheme and path from fours aspects:(1)discovering and solving problems as a common goal of all supervisory work,(2)joint planning,unified super-vision standards,and promotion of achievement sharing;(3)fully utilizing big data and information technology,and(4)strengthening the personnel team and cultivating a collaborative supervision culture.Thus,a comprehens-ive mechanism has been explored for the formation of a long-term coordinated and effective supervision force,which provides a practical and operational path for building the“four beams and eight pillars”of the supervision system in colleges and universities.
作者
孙亚东
SUN Yadong(University of Science and Technology Beijing,Beijing 100083,China)
出处
《北京科技大学学报（社会科学版）》
2024年第2期56-62,共7页
Journal of University of Science and Technology Beijing(Social Sciences Edition)
基金
国家自然科学基金委“廉政风险防控机制研究”(编号:L2124028)。
关键词
高等学校
协同监督
党内监督
审计监督
colleges and universities
collaborative supervision
inner-party supervision
audit supervision
