新形势下高校内部审计职业精神塑造途径研究

Research on the Ways to Shape the Professional Spirit of Internal Audit in Universities Under the New Situation

教育是全面建设社会主义现代化国家的基础性、战略性支撑,审计是党和国家监督体系的重要组成部分。高校内部审计作为教育监督的重要力量,在新时代高校高质量发展中起着举足轻重的作用。塑造高校内部审计职业精神对有效地规范、提高高校内部审计人员职业理想、职业责任、职业作风、职业信誉等素质有着积极的效果。通过坚定对党的信仰、提高政治站位、强化法纪执行、提升担当能力等有效途径,构建“有信仰、讲政治、守法纪、能担当、敢斗争”的高校内部审计职业精神,起到约束、导向、凝聚及辐射作用,最终实现高校审计工作高质量发展。

Education is the basic and strategic support for the comprehensive construction of a modern socialist country,and audit is an important part of the Party and the state supervision system.As an important force in education supervision,internal audit in universities plays a decisive role in the high-quality development of universities in the new era.Shaping the professional spirit of internal audit in universities has a positive effect on effectively standardizing and improving the professional ideal,professional responsibility,professional style,professional reputation and other qualities of internal audit personnel in universities.By improving the belief in the Party,improving the political position,strengthening the implementation of laws and regulations,improving the ability to take charge and other effective ways,the construction of the professional spirit of internal audit in universities"with belief,political awareness,law-abiding,responsible and dare to fight"will play a role of constraint,guidance,cohesion and radiation,and ultimately achieve the high-quality development of audit work in universities.