摘要
研究高校财务、审计、巡视三者合力体制机制的重要性,探讨其理论基础与运行情况,并通过案例分析展示某高校在财务、审计、巡视合作中取得的成效。结论表明,该合力机制能够全面监督高校的财务管理,可发现并解决问题,提升透明度与合规性。这一有效监督体制将推动高校财务管理向规范、高效与透明的方向发展,确保高等教育持续发展。
This paper conducted the research on the importance and theoretical basis of integrating finance,audit and inspection,and then exhibited the effect of their application in higher education.The results showed that,this integration mechanism could comprehensively supervise the financial management in higher education,and solved existing problems,so as to enhance its transparency and compliance.The system might promote the well-regulated and efficient development of college financial management,and the sustainable development of higher education.
作者
雷静
LEI Jing(Finance Office,Huaqiao University,Xiamen 361000,China)
出处
《山西财经大学学报》
CSSCI
北大核心
2024年第S01期244-246,共3页
Journal of Shanxi University of Finance and Economics
基金
福建省教育会计学会2023年研究课题“高校财务、审计、巡视等监督形成合力体制机制研究”(KJXH-A-2023-12)
华侨大学“华侨华人研究”专项课题“一带一路背景下福建高校华侨华人学生国情教育现状及对策研究”(20212XD011)
关键词
高校管理
监督机制
合力机制
management in higher education
oversight mechanism
integration mechanism
