Deepening and Merging the Construction of Collaborative Supervision of “Discipline inspection commission, Political inspection, Accounting supervision and Audit” in Colleges and Universities
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摘要: 深化贯通“纪巡财审”协同监督是提升高等学校治理体系和治理能力现代化的重要途径,也是把制度优势更好地转化为治理效能的有效抓手。文章通过高校构建“纪巡财审”协同监督的必要性、时代价值、协同学基本理论与高校“纪巡财审”协同监督现状的分析,从设立监督工作的共同目标、联合制定计划统一监督标准、推动成果共享,充分运用大数据,加强监督人才队伍建设和培育协同监督文化等方面给出了具体方案与路径探析。对形成统筹贯通、常态长效的监督合力进行了全面的机制探究,为打造高校监督体系的“四梁八柱”提供了具有操作性的现实路径。Abstract: Deepening and merging the construction of collaborative supervision of “Discipline inspection commission, Political inspection, Accounting supervision and Audit” (DPAA), is an important way to enhance the modernization of the governance system and governance capacity for colleges and universities. It is also an effective starting point to better transform the advantages of the system into governance efficacy. This study is conducted based on the necessity and value of the times of collaborative supervision in constructing the DPAA, the basic theory of Synergistic learning, and the current situation and difficulties of DPAA collaborative supervision in colleges and universities. Also, the study provides and analyzes a specific scheme and path from fours aspects: (1) discovering and solving problems as a common goal of all supervisory work, (2) joint planning, unified supervision standards, and promotion of achievement sharing; (3) fully utilizing big data and information technology, and (4) strengthening the personnel team and cultivating a collaborative supervision culture. Thus, a comprehensive mechanism has been explored for the formation of a long-term coordinated and effective supervision force, which provides a practical and operational path for building the “four beams and eight pillars” of the supervision system in colleges and universities.
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图 1 高校“纪巡财审”协同监督示意图
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