摘要
审计制度直接关系到审计目标和审计效果的最终实现,具有十分重大的现实意义。作为领导审计整改和制度建立健全的核心力量,中国共产党对审计整改的发展、变迁发挥着关键作用。自1921年以来,中国共产党多次领导研究部署审计工作,在经济社会发展的各个不同阶段,一直把审计问题放在重要的位置。审计制度的演变,不断把审计整改理论研究与实践操作推向深化。文章从中国共产党领导审计工作变迁的历史脉络出发,对审计的内容、形式、名称、范围的变迁内容进行阐述,并对其进行了现实思考,认为要提升审计监督成效,需要巩固和深化对审计工作重要性的认识,继续发挥党政联合发文的优势作用,充分借助党和国家监督体系的支持,进一步加强审计机关的工作,以系统化的审计顶层设计,助力开启中国特色社会主义审计新篇章。
The audit system is directly linked to the achievement of audit objectives and outcomes,and thus holds significant practical importance.As the core force leading audit rectification and institutional development,the Communist Party of China(CPC)has played a crucial role in the evolution of audit reforms.Since 1921,the CPC has repeatedly studied and deployed audit work,consistently prioritizing auditing across various stages of China's economic and social development.The evolution of the audit system has continuously deepened the integration of theoretical research and practical operations concerning audit rectification.Based on a historical review of the CPC's leadership in auditing,this paper elaborates on the changes in the content,forms,nomenclature,and scope of audit practices,and offers contemporary reflections.It argues that to enhance the effectiveness of audit supervision,it is necessary to consolidate and deepen the recognition of auditing's significance,continue leveraging the advantages of joint Party and government initiatives,fully utilize the support of the Party and state supervisory systems,and further strengthen the work of auditing institutions.A systematic top-level design of auditing is needed to help usher in a new chapter in the development of auditing under socialism with Chinese characteristics.
作者
邓永禄
吴艳华
DENG Yonglu;WU Yanhua(Southwest University,Chongqing,400000,China;School of Marxism,Kashgar University,Kashgar,Xinjiang 844000,China)
出处
《南昌师范学院学报》
2025年第2期136-140,共5页
Journal of Nanchang Normal University
基金
2024年新疆维吾尔自治区高校基本科研业务费结余经费科研项目“党的二十大背景下党的群众路线在新疆‘访惠聚’工作中的实践研究”(XJEDU2024P112)。
关键词
审计制度
中国共产党
变迁
现实路径
audit system
the Communist Party of China
evolution
contemporary path
