According to the requirements of the Sixteenth National Congress as well as the third and fourth plenary sessions of the Sixteenth Central Committee of CPC, in the light of actual conditions of colleges and universities, the great significance of establishing a perfect system to punish and prevent corruption with the emphasis on education, institution and supervision is expounded, and the suggestions are put forward in three aspects of ideological education, institution construction and supervision.
Therefore,whether the officials have made a legal system to prevent corruption is an important sign to identify the improvement of the ability to govern of the ruling party.
The Compendium of Establishing and Perfecting Education, Systems, Supervision, Punishment and Prevention System in 2005 is a systematic statement of Chinas preventing corruption.
Base on analysis of the limitations of the current accountant systems in universities. the necessity of establishing a system of delegated accountant in universities is discussed in detail. The establishment is important for strengthening financial and capital management,enhancing accountants' supervision,and preventing corruption.
Based on the historical experience ,the Central Committee of CPC has decided to set up the system of punishing and preventing corruption,which emphasizes the education,the legal system and the inspection equally,employing "education as the base,institution as the guarantee and inspection as the key".
The essay breaks through the traditional narrow penal code, and put forward the idea of the Integration of Criminal Polices in punishing the offence of corruption, and discusses the method, crime composing and lawmaking value of the Offense of Refusing to Declare and Disguising Property, looks after both the penal code value andthe lawmaking technique, and pushes defense line of the prevention of corruption crimes forward.
The building of culture against corruption is an important component of advanced culture of socialism. It is the vital basic work about the punishment and prevention of corruption, which can perfect education, system and supervision.
That structuring the early-warning mechanism of clean government of the party conduct is an effective action to carrying out——"setting up and amplifying the punishment and prevention corruption outline of that education,system and supervision should be pay attention to".
Summing up the causes of their ways to illegal activities,the only solution is to use the comprehensive methods of ideological education,standardization of rules and supervision and establish the complete system of punishing and prevention corruption by means of education,rules and supervision so as to control the corruption to the greatest degree and provide the assurance in mechanism for officers' avoiding corruption.