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廉洁文化视阈下的高校内部审计监督研究

Research on the Internal Audit Supervision in Colleges and Universities from the Perspective of Incorruptible Culture
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摘要 作为国家监督体系的重要组成部分,审计监督在反腐败工作和党风廉政建设工作中承担着重要职责.文章阐述了将廉洁文化融入高校内部审计监督的必要性,总结了廉洁文化对高校内部审计监督的内在要求,并探讨了高校内部审计监督的创新路径,以供参考. As an important part of the national supervision system,audit supervision plays an important role in the anticorruption work and the construction of the Party conduct and of an honest and clean government.This paper expounds the necessity of integrating the incorruptible culture into the internal audit supervision of colleges and universities,summarizes the inherent requirements of the incorruptible culture on the internal audit supervision of colleges and universities,and probes into the innovative ways of internal audit supervision of colleges and universities for reference.
作者 陈哲颖 CHEN Zhe-ying(Guangzhou Health Science College)
出处 《当代会计》 2022年第18期76-78,共3页 Contemporary Accounting
关键词 廉洁文化 高校 内部审计 incorruptible culture colleges and universities internal auditing
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