内部控制视角下的高校廉政建设--基于高校103个违纪违法案例的分析

The Construction of Clean and Honest Administration in Colleges and Universities:From the Perspective of Internal Control——Based on the Analysis of 103 Cases of Violation of Discipline or Law

中纪委网站"审查调查"栏目披露的高校103个违纪违法案例表明:廉政风险存在于各类高校,其中"一把手"及分管关键、敏感领域的人员占比高,违反廉洁纪律现象突出,受贿罪为主要犯罪类型。高校廉政风险产生的主要原因为:理想信念缺失,没有树立正确的权力观和价值观;高校办学规模的增长客观上加大了重点领域和关键环节的廉政风险;制度的健全性、有效性不够,监督力量存在不足,没有同步跟上等。为加强廉政建设,从内部控制的视角来看,建议高校加强理想信念教育,落实责任;分析和识别廉政风险点,尤其要聚焦重点领域和关键环节;通过制度和流程强化廉政风险应对措施;利用信息技术完善廉政风险防控信息平台;构建全方位监督体系,增强监督力量。

The 103 cases of violation of discipline or law in colleges and universities disclosed by the "Examination and Investigation"section of the website of CCDI show that integrity risk exists in all kinds of colleges and universities.Among them,the "top leaders"and personnel in charge of key areas account for a high proportion.Violation of clean and honest discipline is prominent,and bribery is the main crime type. The reasons for the integrity risk are as follows:lack of ideal and faith and with an incorrect view of power; the growth of university scale increases the integrity risk in key areas;the soundness or effectiveness of the system and the supervision is inadequate.In order to construct clean and honest administration,from the perspective of internal control,colleges and universities should strengthen the education of ideals and beliefs;identify the integrity risk,especially focusing on key areas;strengthen the risk management measures through systems and processes;using IT to improve the information platform of risk prevention and control; and build an all-round supervision system.