首页|伟大建党精神引领国家审计高质量发展的路径研究

伟大建党精神引领国家审计高质量发展的路径研究

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党的二十大报告中明确提出,伟大建党精神为中国共产党人精神谱系的源头,号召全国各界学习和践行伟大建党精神。国家审计作为国家治理的重要手段和经济发展的有效监督力量,主要通过发挥预防、揭示和抵御三大"免疫系统"功能作用于经济资源配置效率和政府行政质量,进而推动经济高质量发展。深入领会贯彻伟大建党精神,梳理综述了相关研究文献,把贯彻落实伟大建党精神与国家审计高质量发展两者关联起来研究,系统地剖析了新时代下国家审计面临的挑战与变化,提出以百年伟大建党精神引领国家审计解决现实问题:良好环境是推动高质量发展的"根",法制完善是推动高质量发展的"基石",人才队伍是推动高质量发展的"源动力",技术革新是推动高质量发展的"坚强后盾"。
Great Party Building Spirit Leads the Path Study of High-quality Development of State Audit
In the report of the 20th National Congress of the Communist Party of China,the great Party building spirit is the source of the spiritual lineage of Chinese Communists.We call on all sectors of the country to study and practice the great spirit of Party building.As an important means of national governance and an effective supervisory force for economic development,national audit mainly plays a role in the efficiency of economic resource allocation and the quality of government administration through the three"immune system"functions of prevention,disclosure and resistance,thus promoting high-quality economic development.Thoroughly understanding and implement the great Party building spirit and combing and reviewing the relevant research literature,this paper links the implementation of the great Party building spirit with the high-quality development of national audit,systematically analyzes the challenges and changes faced by national audit in the new era.It is proposed to lead the national audit to solve practical problems with the great spirit of building the Party for a century:a good environment is the"root"of promoting high-quality development,the improvement of the legal system is the"cornerstone"of promoting high-quality development,the talent team is the"source power"of promoting high-quality development,and technological innovation is the"strong backing"of promoting high-quality development.

great Party building spiritstate audithigh-quality development

谢东闻、周志勇、林家文

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湛江科技学院,广东湛江 524094

伟大建党精神 国家审计 高质量发展

2023年教育部第二期供需对接就业育人项目2021年广东省本科高校教学质量与教学改革工程建设项目大学生社会实践教学基地建设项目重点资助课题

2023011426049

2024

湖北开放职业学院学报
湖北开放职业学院(原湖北函授大学)

湖北开放职业学院学报

影响因子:0.218
ISSN:2096-711X
年,卷(期):2024.37(8)
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