以两大枢纽为核心的教育审计资源整合路径研究

Research on the Integration Path of Educational Audit Resources Based on Two Major Hubs

教育审计资源可以划分为审计环境资源、审计专业资源、审计成果资源三个层次,分别掌握在学校领导层、学校审计部门、教育审计学会、上级主管部门等不同部门手中。建立以教育审计学会和学校审计部门为枢纽的资源整合路径,可以实现对教育领域审计资源的优化配置,使各项资源形成合力,以高质量、高效率地实现审计目标,发挥审计在教育领域中的作用。

Educational audit resources can be divided into three levels: audit environment resources,audit professional resources and audit results resources,respectively in the hands of the school leadership,school audit department,educational audit institute,education authorities and other departments. To establish the integration path of educational audit resources based on the two major hubs of the educational audit institute and the school audit department can achieve optimal allocation of audit resources and form cohesive force of audit resources,achieve audit objectives with high quality and efficiency,and play an important role in the field of education.