Research on the Joint Supervision System of Finance, Audit and Inspection in Universities

Zhang Ziyan; Zeng Xiaoyan; Gao Ruifang

doi:doi:10.11648/j.si.20241203.12

Research Article |

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Research on the Joint Supervision System of Finance, Audit and Inspection in Universities

Zhang Ziyan^*, Zeng Xiaoyan, Gao Ruifang

Published in Science Innovation (Volume 12, Issue 3)

Received: 12 June 2024 Accepted: 20 August 2024 Published: 27 August 2024

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Abstract

With the continuous improvement of the global economy and information technology, the education sector has entered an unprecedented new stage of development. As an important component of the education sector, the scale of universities are expanding year by year. With the continuous development of universities, the multi campus education model has quietly emerged, and research projects are increasing day by day. The diversification of research funding channels has put forward higher requirements for government supervision of universities, and relying solely on single department supervision is no longer applicable. At present, the supervision subject of finance, auditing, and inspection in universities generally work independently and perform their duties independently, lacking communication, resulting in poor supervision effectiveness and resource waste. Therefore, integrating the supervisory forces of universities and establishing a joint system is an urgent need for the rapid development of universities. So, this article analyzes the current situation of financial, auditing, and inspection supervision in universities, explores the significance, principles, and methods of constructing a joint supervision system for financial, auditing, and inspection in universities, and strives to provide some suggestions for the construction of joint supervision system for financial, auditing, and inspection in universities, in order to provide reference for other researchers.

Published in	Science Innovation (Volume 12, Issue 3)
DOI	10.11648/j.si.20241203.12
Page(s)	54-57
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2024. Published by Science Publishing Group

Keywords

Universities, Finance, Audit, Inspection, The Joint Supervision System

1．前言

1.1．研究背景

随着社会不断发展及我国对人才需求的增长，高等教育事业迎来了跨越式的发展。目前，高等院校的资金来源多元化、资金规模扩大化、经济活动复杂化的特征逐渐凸显，加之科研“放管服”政策的落地，使得高校经济工作越发复杂，管理难度日益提升。因此，高校财务、审计、巡察等部门联合打好经济监督组合拳，是促进高校经济活动健康发展的重要环节。具体而言，良好的高校财务监督是高校经济活动稳定运行的基本前提，而内部审计管理则是高校财务风险防范的安全屏障，但随着高校经济活动的递增，风险多样性的现状势必要求监督多元化。近年来国家一直强调要将财务、审计、巡察、巡视、纪检等监督融会贯通、形成合力，推动建设具有中国特色的监督体系，所以高校财务、审计、巡察等监督不仅是管理高校经济活动的夯实基础，更是高校全面落实从严治党主体责任的重要抓手，要将各个监督主体力量形成合力，才能让监督效果事半功倍，才能使高校的经济发展乘风破浪，行稳致远。

1.2．研究意义

1.2.1．降低高校经济活动风险的必要手段

随着经济和科技的不断进步，高校的经济活动也不再单一而是多元化趋向市场经济发展，由此产生的经济活动风险倍增，风险的隐蔽性更强。为了更好的迎接挑战，规避风险，仅仅依靠财务、审计等部门单兵作战的监督模式不再适用，各监督主体需要形成合力，精准发现问题，集中火力解决问题，才能大幅度提高监督的效率和水平，有效降低高校经济活动风险。

1.2.2．减负基层提高自主监督效力的必然要求

目前，高校监督主体均是从各自角度进行经济活动风险的监督，往往基层为了迎接各部门的检查，针对同一事项，要提供不同统计口径和标准的资料，这样导致基层部门工作负担重，压力大，效率低，重复劳动现象凸显。所以势必要求各监督主体合力办公，建立有效机制，充分利用高科技信息化手段，共享资源、信息、问题线索，降低工作成本，减负基层，通过整合监督力量和内容，减少重复监督，打好监督组合拳，提高监督效力。

1.3．文献综述

高校经济活动的不同监督模式一直是国内外关注的热点问题，相关研究主要集中在对高校财会监督的现状研究、治理研究及案例分析等，并对高校财务监督、审计监督乃至巡视监督等监督机制开展了一定的研究[9]。部分学者认为将审计经验用于高校财务治理思路尤为重要，有助于发现财务治理中存在的问题[10]；从综合研究来看，相关文献结合高校财务与审计工作[11]、巡视报告与风险审计[6]等相关主体给予了深入探索，但针对高校财务、审计、巡察等监督合力机制如何构建及效果评价的研究尚不多见。这为本提供了研究空间：虽然高校财务、审计及基于巡视视角下的研究已较为深入，但关于三者间的合力机制研究尚待深入。针对高校财务、审计和巡察等监督“三位一体”的综合研究相对薄弱，理论建树不够、量化研究不足，相对忽略了现代化高校监督体制的需求。综上，高校财务部门作为学校的重要经济活动管理、服务和监督部门，必须构建与内部审计、巡视巡察等监督机构的有机联合、相互协作，共同筑建完整的监督链条，形成监督合力，是新时代高校快速发展的关键。

2．构建高校财务、审计、巡察等监督合力机制原则

2.1．主导性原则

政治主体为导向，坚持以新时代中国特色社会主义思想为指导，坚定不移以党的政治建设为统领。站在顶层设计的高度，统筹高校各方资源，突破各监督主体自身专业领域的局限，以价值为导向，解决问题为目标，统一部署，将各方力量紧密联合，发挥高校全方位、全过程监督效果。

2.2．高效性原则

监督要有侧重点，遵循科学客观的方法和标准，不能抱有“广撒网，多敛鱼”的思想，避免高校财力、人力、物力的重叠浪费。各高校监督合力机制要根据监督需求，理清思路，讲分工、重配合、深拓展，精准出击，发挥监督主体各自专长，打破各自为营的办公局面，实现监督合力的协同叠加效果。

2.3．创新性原则

大数据时代的到来对监督机制创建提供了便捷高效的平台，老式的监督模式已经不能够满足高校经济活动的发展要求，需要用数字化信息技术创新监督模式，打破以往监督管理工作的地域性或者专业性限制，保持信息资源的高速流通，对口信息的合理分配、解析，实现对高校经济工作的实时监督，问题共享，提升监督管理工作的时效性和准确性。

3．高校财务、审计、巡察监督现状分析

3.1．高校财务、审计监督现状分析

高校财务监督是指通过财务人员的核算管理，会计账务的处理以及财务报表的形式来反应高校经济活动是否合法合规，是否真实准确。通过财务监督来防范财务风险，将经济问题扼杀在萌芽阶段。然而，目前高校财务管理制度不完善，人员老龄化、学历断层化严重，了解最新的财务政策不及时，监督意识不强，往往根据自己的过往经验去判断，流于形式审核，不深究问题本质。加之财务部门内部控制制度不健全，缺乏统一稽核管理人员，很多时候内部控制制度仅仅作为条款文件存在，并没有实际运用到财务管理工作中，导致财务监督无法有效的发挥风险防范作用。

高校内部审计监督是独立于各个部门的专门监督部门，但往往高校对其的重视程度较低，人员配置不足，甚至一个人就要独立审计几个部门，且专业知识局限性，势必导致审计力度不到位，问题追查深度较浅，审计效果浮于表面，审计质量不高，内部审计的权威性得不到有效发挥，审计任务结束但问题整改不到位，审计成果不尽人意。高校外部审计力量主要来源于校方单独聘请的第三方审计机构或是上级单位派驻机构，但第三方机构由于与高校方需要保持长期合作，存在利益关系，所以在外审过程中，有可能存在问题避重就轻的嫌疑。针对上级单位派驻机构审计情况，由于高校有着“内部事情内部处理”的传统观念，多数亦不愿意将本校突出问题曝光于大众。

3.2．高校巡视、巡察监督现状分析

巡视巡察由于开展主体不同，形成的威慑能力也不同。2024年2月21日，新修订的《中国共产党巡视工作条例》全文公布，在第一章总则部分第二条指出“巡视工作是上级党组织对下级党组织履行党的领导职能责任的政治监督”，明确“巡视工作坚持发现问题、形成震慑，推动改革、促进发展的方针”。对于高校而言，巡视监督高度更高，巡察监督则是由学校党委统一领导下进行的党内政治监督，和财务、审计等监督职能部门的日常监督不同，校内巡察是检查党委落实党的路线方针政策和党中央、省委重大决策部署，落实全面从严治党战略部署，落实新时代党的组织路线，落实巡视反馈、审计监督、主题教育整改情况的监督，是高校全面发展的政治保障。但无论是巡视监督还是巡察监督均不是高校工作常态，而是某一个阶段的监督行为，对高校监督还需要求其他监督主体合力来实施。

4．构建高校财务、审计、巡察监督合力机制对策

4.1．加强部门联动，实现力量互补

4.1.1．建立监督工作联席会机制

将财务部门“独奏曲”变成多部门联合演绎的“合奏曲”，在学校党委统一领导下，纪委、党政办、财务、审计、国资等部门为主要成员单位，定期召开监督工作联席会，选拔专职联络员，沟通信息、交流工作情况、研究主要问题、协调重要事项工作，相互支持配合，凝聚工作合力。针对大多数高校“一校多区”办学特色，建立一体化行动机制，把多校区监督协同工作纳入学校监督工作，总体布局。同部署、同落实、同检查，推动监督工作全面覆盖、有效延伸，构建既各司其职又齐抓共管的监督格局，改变职能监督部门各自为政的局面。聚焦重大决策部署、重要制度规范、重点工作任务的贯彻落实以及重点领域、重要岗位的日常监督工作，开展联合调查、联合督导，相互学习和帮助，打好“全方位监督”组合拳，共同提高监督工作的质量和效率。

4.1.2．建立业务协作机制

巡察监督部门在受理控告检举、处理问题线索、执纪审查的过程中，可采取委托审计、财务核查、专项督查等方式加大问题线索研判力度，也可协同财务、审计、国资等部门组成联合审查调查组，纪委监督部门借助财务、审计等部门业务优势和丰富经验，在有限时间内提高了发现问题的精准度，反之，财务、审计部门凭借巡察的政治高度，将政治体检中发现的政治问题在财务审计资料中有目的的查找证据，分析发现问题产生的深层次原因，最大限度发挥各方面专业优势，提高案件突破能力。

4.1.3．建立信息共享互通机制

财务、审计、巡察等部门因工作性质、职能和检查对象的不同，开展工作中所采取的方式、得到的信息也有所不同，只有建立互通机制，将财务、审计、巡察各自掌握的监督信息资源共享，及时互通，才能更大程度的发挥各自收集的信息作用，同时更好的拓宽了信息线索的来源，让监督工作更有效率，更好的防止处理结果不“落地”、执行处分决定“打折扣”等问题的出现。

4.2．完善制度建设，提升合力效力

凡事制度先行，高校必须做好整体的制度设计、统筹协调和督促落实，健全监督管理制度体系，将问责效应贯穿到制度的执行中，通过完善相关制度，形成规范性文件，才能确保监督主体、内容、方式在监督的过程中分工明确，执行时有据可依，才不会因为职责不清、分工不明，出现相互推诿或者 “三不管地带”的现象出现。当监督主体遇到争议性问题时，亦可根据相关监督管理制度进行规范性指导，使合力机制发挥最大能效。

4.3．利用信息手段，创新监督模式

4.3.1．构建互联监督数据库

利用现代化信息化手段，将各监督主体在各自专属领域工作中，发现的高校的风险问题、重点难点问题进行数字化、影像化处理，通过网络互联的形式，将数据建库，实现信息共享、问题共商。通过互联网数据库，不仅能及时、准确传递各方信息，还能对信息溯源，减少重复工作，任务叠加的现象。

4.3.2．构建专业人才数据库

人才是高校监督合力机制的重要构成部分，但往往各监督主体成员专业单一，复合型不足。虽然在各领域出类拔萃，专业性强，但面对复杂的高校经济活动，还是势单力薄。因此高校需要将各专业人才聚集成库，当发生监督问题时，根据监督的需要，在专业人才库中，抽调最适合的精英人员进行组队合作，全方位发现问题、分析问题、解决问题，而不会因为专业的限制，找不准问题，解决不了难题。其次，加强库中人才队伍的能力建设，拓宽知识面，提升综合素质，定期考核更新专业人才数据库，始终保持库中成员的最优化。

4.4．深化成果评价机制

机制的建立，需要成果来进行评价，在此基础上不断优化合力机制。各高校应该根据自身经济活动特点和特殊性，建立科学合理的评价标准，通过线索发现效率、问题分析效率、问题整改落实率等方面进行综合考量一个合力机制的效果，评判一个合力机制的科学性和合理性。

5．结论

综上所述，单一的监督力量对于高校复杂的经济活动是薄弱不够的，需要充分发挥财务、审计、巡察等部门的监督效能，从推进高校内部管理现代化、智能化方向入手，加强财务、审计、巡察等多部门联合行动，强化部门间的实时互动和重点业务对接，构建多部门监督一体化的现代高校财务监督体系，实现监督合力效果最大化，进而更有效地提高高校的治理能力和水平。由于每所高校发展的实际情况有所不同，上述论述也仅仅只能起到一定的借鉴和指导作用，高校仍需要结合自身特点，建立一个具有本校特色的监督合力机制，为高校高质量内涵式发展保驾护航。

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Ziyan, Z., Xiaoyan, Z., Ruifang, G. (2024). Research on the Joint Supervision System of Finance, Audit and Inspection in Universities. Science Innovation, 12(3), 54-57. https://doi.org/10.11648/j.si.20241203.12

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Ziyan, Z.; Xiaoyan, Z.; Ruifang, G. Research on the Joint Supervision System of Finance, Audit and Inspection in Universities. Sci. Innov. 2024, 12(3), 54-57. doi: 10.11648/j.si.20241203.12

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Ziyan Z, Xiaoyan Z, Ruifang G. Research on the Joint Supervision System of Finance, Audit and Inspection in Universities. Sci Innov. 2024;12(3):54-57. doi: 10.11648/j.si.20241203.12

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@article{10.11648/j.si.20241203.12,
  author = {Zhang Ziyan and Zeng Xiaoyan and Gao Ruifang},
  title = {Research on the Joint Supervision System of Finance, Audit and Inspection in Universities
},
  journal = {Science Innovation},
  volume = {12},
  number = {3},
  pages = {54-57},
  doi = {10.11648/j.si.20241203.12},
  url = {https://doi.org/10.11648/j.si.20241203.12},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.si.20241203.12},
  abstract = {With the continuous improvement of the global economy and information technology, the education sector has entered an unprecedented new stage of development. As an important component of the education sector, the scale of universities are expanding year by year. With the continuous development of universities, the multi campus education model has quietly emerged, and research projects are increasing day by day. The diversification of research funding channels has put forward higher requirements for government supervision of universities, and relying solely on single department supervision is no longer applicable. At present, the supervision subject of finance, auditing, and inspection in universities generally work independently and perform their duties independently, lacking communication, resulting in poor supervision effectiveness and resource waste. Therefore, integrating the supervisory forces of universities and establishing a joint system is an urgent need for the rapid development of universities. So, this article analyzes the current situation of financial, auditing, and inspection supervision in universities, explores the significance, principles, and methods of constructing a joint supervision system for financial, auditing, and inspection in universities, and strives to provide some suggestions for the construction of joint supervision system for financial, auditing, and inspection in universities, in order to provide reference for other researchers.
},
 year = {2024}
}

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TY  - JOUR
T1  - Research on the Joint Supervision System of Finance, Audit and Inspection in Universities

AU  - Zhang Ziyan
AU  - Zeng Xiaoyan
AU  - Gao Ruifang
Y1  - 2024/08/27
PY  - 2024
N1  - https://doi.org/10.11648/j.si.20241203.12
DO  - 10.11648/j.si.20241203.12
T2  - Science Innovation
JF  - Science Innovation
JO  - Science Innovation
SP  - 54
EP  - 57
PB  - Science Publishing Group
SN  - 2328-787X
UR  - https://doi.org/10.11648/j.si.20241203.12
AB  - With the continuous improvement of the global economy and information technology, the education sector has entered an unprecedented new stage of development. As an important component of the education sector, the scale of universities are expanding year by year. With the continuous development of universities, the multi campus education model has quietly emerged, and research projects are increasing day by day. The diversification of research funding channels has put forward higher requirements for government supervision of universities, and relying solely on single department supervision is no longer applicable. At present, the supervision subject of finance, auditing, and inspection in universities generally work independently and perform their duties independently, lacking communication, resulting in poor supervision effectiveness and resource waste. Therefore, integrating the supervisory forces of universities and establishing a joint system is an urgent need for the rapid development of universities. So, this article analyzes the current situation of financial, auditing, and inspection supervision in universities, explores the significance, principles, and methods of constructing a joint supervision system for financial, auditing, and inspection in universities, and strives to provide some suggestions for the construction of joint supervision system for financial, auditing, and inspection in universities, in order to provide reference for other researchers.

VL  - 12
IS  - 3
ER  -

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Author Information

Zhang Ziyan

Finance Office, Sichuan Agricultural University, Chengdu, China

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Zeng Xiaoyan

Finance Office, Sichuan Agricultural University, Chengdu, China
Gao Ruifang

Finance Office, Sichuan Agricultural University, Chengdu, China

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APA Style

Ziyan, Z., Xiaoyan, Z., Ruifang, G. (2024). Research on the Joint Supervision System of Finance, Audit and Inspection in Universities. Science Innovation, 12(3), 54-57. https://doi.org/10.11648/j.si.20241203.12

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ACS Style

Ziyan, Z.; Xiaoyan, Z.; Ruifang, G. Research on the Joint Supervision System of Finance, Audit and Inspection in Universities. Sci. Innov. 2024, 12(3), 54-57. doi: 10.11648/j.si.20241203.12

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AMA Style

Ziyan Z, Xiaoyan Z, Ruifang G. Research on the Joint Supervision System of Finance, Audit and Inspection in Universities. Sci Innov. 2024;12(3):54-57. doi: 10.11648/j.si.20241203.12

Copy | Download

@article{10.11648/j.si.20241203.12,
  author = {Zhang Ziyan and Zeng Xiaoyan and Gao Ruifang},
  title = {Research on the Joint Supervision System of Finance, Audit and Inspection in Universities
},
  journal = {Science Innovation},
  volume = {12},
  number = {3},
  pages = {54-57},
  doi = {10.11648/j.si.20241203.12},
  url = {https://doi.org/10.11648/j.si.20241203.12},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.si.20241203.12},
  abstract = {With the continuous improvement of the global economy and information technology, the education sector has entered an unprecedented new stage of development. As an important component of the education sector, the scale of universities are expanding year by year. With the continuous development of universities, the multi campus education model has quietly emerged, and research projects are increasing day by day. The diversification of research funding channels has put forward higher requirements for government supervision of universities, and relying solely on single department supervision is no longer applicable. At present, the supervision subject of finance, auditing, and inspection in universities generally work independently and perform their duties independently, lacking communication, resulting in poor supervision effectiveness and resource waste. Therefore, integrating the supervisory forces of universities and establishing a joint system is an urgent need for the rapid development of universities. So, this article analyzes the current situation of financial, auditing, and inspection supervision in universities, explores the significance, principles, and methods of constructing a joint supervision system for financial, auditing, and inspection in universities, and strives to provide some suggestions for the construction of joint supervision system for financial, auditing, and inspection in universities, in order to provide reference for other researchers.
},
 year = {2024}
}

Copy | Download

TY  - JOUR
T1  - Research on the Joint Supervision System of Finance, Audit and Inspection in Universities

AU  - Zhang Ziyan
AU  - Zeng Xiaoyan
AU  - Gao Ruifang
Y1  - 2024/08/27
PY  - 2024
N1  - https://doi.org/10.11648/j.si.20241203.12
DO  - 10.11648/j.si.20241203.12
T2  - Science Innovation
JF  - Science Innovation
JO  - Science Innovation
SP  - 54
EP  - 57
PB  - Science Publishing Group
SN  - 2328-787X
UR  - https://doi.org/10.11648/j.si.20241203.12
AB  - With the continuous improvement of the global economy and information technology, the education sector has entered an unprecedented new stage of development. As an important component of the education sector, the scale of universities are expanding year by year. With the continuous development of universities, the multi campus education model has quietly emerged, and research projects are increasing day by day. The diversification of research funding channels has put forward higher requirements for government supervision of universities, and relying solely on single department supervision is no longer applicable. At present, the supervision subject of finance, auditing, and inspection in universities generally work independently and perform their duties independently, lacking communication, resulting in poor supervision effectiveness and resource waste. Therefore, integrating the supervisory forces of universities and establishing a joint system is an urgent need for the rapid development of universities. So, this article analyzes the current situation of financial, auditing, and inspection supervision in universities, explores the significance, principles, and methods of constructing a joint supervision system for financial, auditing, and inspection in universities, and strives to provide some suggestions for the construction of joint supervision system for financial, auditing, and inspection in universities, in order to provide reference for other researchers.

VL  - 12
IS  - 3
ER  -

Copy | Download