双一流视角下高校内部审计协同治理机制优化研究

Research on the Optimization of Collaborative Governance Mechanism of Internal Audit in Universities from the Perspective of Double First-Class

高校内部审计随时代发展和高校审计所处环境的变化,从财务审计到绩效审计、从合规合法审计到价值增值审计的职能领域不断拓宽。目前,高校治理中内部审计效率低下的根本原因是缺少协同治理机制,为此,应建立并优化协同治理机制中的运行机制、动力机制和约束机制,发挥高校内部审计监督、评价和服务职能,以更好地服务于高校双一流建设。

With the development of the times and the change of audit environment in universities, the functional areas of internal audit are expanding from financial audit to performance audit, from compliance audit to value-added audit. It is the lack of collaborative governance mechanism that is the root cause of low efficiency of internal audit in university governance. Therefore, this paper establishes and optimizes the operation mechanism, dynamic mechanism and constraint mechanism of collaborative governance mechanism so as to spontaneously play to the functions of supervision, evaluation and service of internal audit in University, and put forward practical and effective measures to promote the construction of double first-class in University.