高校内部审计在规范领导干部权力运行中的监督职能发挥

中图分类号：G475 文献标识码：A 文章编号：1004-0714（2025）10-0128-04

TheSupervisoryRoleof Internal Audit inRegulating theExerciseof PowerbyLeaders inColegesand Universities

LYUYazheng,LIUQin,CHENLi

(AuditOfficeofChinaUniversityofGeosciences(Wuhan),43oo74,Wuhan,Hubei,China)

Abstract:With the rapid economic and social development，audits play a significant rolein the party and statesupervisorysystemfromthestrategicperspectiveoftheoveralldevelopmentofthepartyandstateundertakings inthe new era and on thenew journey.The continuous expansion of college and university scales andthediversificationoffunding sources have prompted collegesand universities tofullyrecognizethe importanceand necessityoftheinternalaudit supervisory system.Intheprocessofexercising economicpower exercise by leaders，comprehensive supenvision of leaders shouldibe strengthened,and the supervisory functionofauditsshouldbefullyleveragedtopromotehigh-qualitydevelopment incolleges anduniversities.

Keywords:Colleges and Universities；Audit；Power Exertion；Supervisory Function

一、引言

从近年审计工作取得的实效来看，党中央对审计工作的集中统一领导更加细化实化制度化，对中国特色社会主义审计事业的规律性认识更加深刻、运用更加自觉；集中统一、全面覆盖、权威高效的审计监督体系进一步健全完善；审计的独特监督作用进一步彰显；审计成果的运用贯通协同进一步顺畅、权威和高效。（剩余6790字）