Research on the Innovative Supervision System of Universities in the New Era Based on Internal Audit and Discipline Inspection and Supervision

Abstract

In the new era, Chinese colleges and universities have become key places for cultivating talents and doing scientific research and public services. They must face fresh problems about governing inside and operating power. At present, even if the supervision system of colleges and universities is initially formed, it still needs to be further improved in some aspects. In the past, the university's internal audit department conducts audits and oversight on financial revenues and expenditures and money-related matters and the disciplinary inspection and administrative supervision departments handles party rules inspections and governmental supervision. The two institutions are more or less independent with regard to institutional setup, functional role, and process of work. There is not good information exchange and cooperative connection between them, lacking a supervisory synergy, and some places even show supervision gaps and duplicate supervision. Many supervisions start with the problem clues or reports found by people, which focus mainly on investigating and holding accountable for violations and disciplinary problems that have happened, and there is not much action taken to intervene in aspects like pre-event early warning and in-process controls. The prevention and construction function of the supervisor is not obvious. Furthermore, as universities' economic activities become more complicated, which involve main infrastructure projects, research funds, bidding and procurement and even universities' own industries. More special skills are required from supervisors. Moreover, as far as the current supervision team's knowledge structure and technologies are concerned, they might find it hard to provide adequate supervision according to different situations. Also there are some people with different thoughts about doing the job as well as a lack of ideas and willingness to be supervised. The campus clean government culture and supervision culture needs to be fostered even more. This current situation shows the importance of building up a new era innovative supervision system with characteristics for universities, which are integration, prevention, and professionalism and intelligence.