关键词: 研究型审计, “双高”院校, 监督协同, 路径探析

Abstract: Numerous achievements have been made in the research of collaborative paths between research-based auditing and supervision. However, under the context of the “High-Level Higher Vocational” Colleges construction, there is still a gap in applying the concepts of research-based auditing to construct collaborative paths for supervision. This paper focuses on “High-Level Higher Vocational” Colleges, exploring the construction of collaborative paths for research-based auditing to empower supervision, aiming to fill the gap between theory and practice, and providing strong support for the construction of New Double High vocational colleges.

Key words: research-oriented auditing, "High – Level Higher Vocational" Colleges, collaborative supervision, path analysis