进一步增强审计服务党和国家大局的主动性与契合性

• 作者： 朱大兴 ¹
• 作者单位：
  1.  四川省审计厅
• 发布时间：2024-12-12

摘要: 在强国建设、民族复兴新征程上，应进一步增强审计服务党和国家大局的主动性与契合性，这既是中国特色社会主义审计事业发展的经验总结，也是审计机关自觉担当作为、发挥自身独特作用的必然要求。增强主动性应提升政治站位，坚持和加强党中央对审计工作的集中统一领导；主动适应形势发展，坚持走研究型审计之路。增强契合性要提升判断力，精准谋划审计项目；提升建设性，从推动完善宏观治理的角度发现问题、揭示风险。当前，审计机关应处理好几个关系：全面覆盖与突出重点的关系、直接与间接的关系、当下与未来的关系、客观事实与专业判断的关系。在此基础上，从强化政治引领、突出审计重点、优化审计管理、提升成果层次四个方面提出进一步增强审计服务党和国家大局主动性、契合性的实践路径。

Abstract: On the new journey of building China into a great modern socialist country in all respects and advancing the great rejuvenation of the Chinese nation on all fronts, audit institutions must further enhance the initiative and relevance of serving the Party and the nation. It is not only a experience summary of the development of the socialist audit system with Chinese characteristics, but also an inevitable requirement for audit institutions to consciously shoulder their responsibilities and play their unique role. To enhance initiative, we should raise political awareness, follow and strengthen the centralized and unified leadership of the Party Central Committee over the audit work, proactively adapt to the development of the situation, and adhere to the research-based audit. To enhancing relevance, we should enhance the ability to making judgments, accurately plan audit projects, enhance constructiveness, and identify problems and risks from the perspective of improving macro-governance. Currently, audit institutions should handle several relationships properly, i.e. the relationship between comprehensive coverage and highlighting key points, the relationship between direct and indirect aspects, the relationship between the present and the future, and the relationship between objective facts and professional judgments. On this basis, from the four aspects of strengthening political guidance, highlighting audit priorities, optimizing audit management, and improving the quality of audit outcomes, this paper puts forward practical paths for further enhancing audit institutions’ initiative and relevance in serving the Party and the nation.

• 分类： 工商管理学 >> 会计学
• 稿件状态： 已在期刊出版
期刊名称： 《审计研究》 2024年 第6期 “国家审计与国家治理”专栏
• 引用： PSSXiv:202412.00574 (或此版本 PSSXiv:202412.00574V1)
  DOI:10.12451/202412.00574
  CSTR:32012.36.PSSXiv202412.00574
• 推荐引用方式： 朱大兴.进一步增强审计服务党和国家大局的主动性与契合性.审计研究,2024(6).[PSSXiv:202412.00574V1] (点此复制)