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国有企业纪检审计职能的有效整合,是一种管理创新;而纪检审计结合下的问责机制则是制度创新。管理创新和制度创新的相辅相成,能够不断促进国有企业管理的规范化和制度化。
The effective integration of the discipline inspection functions of state-owned enterprises is a kind of management innovation. The mechanism of accountability under the combination of discipline inspection and auditing is a system innovation. The management innovation and system innovation complement each other, which can continuously promote the standardization and institutionalization of the management of state-owned enterprises.