摘要
中共十八大以来,习近平多次发表关于国家审计的重要论述,科学回答了审计定位、总目标、发展方向、工作格局等根本性问题,是新时代中国特色社会主义审计理论的根基与创新源泉。“六个必须坚持”既是贯穿习近平新时代中国特色社会主义思想的世界观和方法论,也是新时代国家审计高质量发展的基本遵循。其中,把握国家审计正确方向必须坚持人民至上,深化审计管理体制改革必须坚持自信自立,完善新时代审计工作格局必须坚持守正创新,增强审计权威性必须坚持问题导向,实现审计全覆盖必须坚持系统观念,为世界贡献中国审计智慧必须坚持胸怀天下。
Since the 18th National Congress of the CPC,Xi Jinping has delivered important statements on national auditing multiple times,scientifically addressing fundamental issues such as audit positioning,overall goals,development direction,and work structure.This forms the foundation and source of innovation for the auditing theory of socialism with Chinese characteristics in the new era.The“six musts”are the worldview and methodology of Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era,and they are also the basic guidelines for the high-quality development of national auditing in the new era.Among these:to grasp the correct direction of national auditing,we must adhere to putting people first;to deepen the reform of the audit management system,we must adhere to self-confidence and independence;to improve the audit work structure in the new era,we must adhere to the principles of integrity and innovation;to enhance the authority of auditing,we must adhere to problem orientation;to achieve full coverage of auditing,we must adhere to a systematic viewpoint;to contribute Chinese wisdom in auditing to the world,we must adhere to a global perspective.
出处
《河北学刊》
北大核心
2025年第5期36-43,共8页
Hebei Academic Journal
基金
审计署2024-2025年度重点科研课题“国家规划贯彻落实情况审计研究”(24SJ01003)的相关成果。