Enhancing the Quality and Efficiency of Fiscal Auditing through Party History Education:A Triple Pathway
Fiscal auditing not only concerns national fiscal security but also demonstrates to the public the transparency and legitimacy of government public finance utilization.In the new era,China's fiscal auditing faces challenges such as legal uncertainties and loopholes,insufficient application of advanced auditing technologies,delays in high-standard informatiza-tion,and the formulation of auditing standards.Under the leadership of the Communist Party of China(CPC),fiscal auditing integrates Party history education,adhering to the principle of serving national interests and the well-being of the people.This approach plays an irreplaceable role in enhancing the quality and efficiency of fiscal auditing in line with contemporary development trends.This paper interprets the basic connotation and challenges of fiscal auditing and,from the perspective of Party history education,proposes a triple pathway to improve auditing quality and efficiency:deeply understanding the significance of Party history education at the cognitive level,strengthening ideological refinement through Party history edu-cation at the ideological level,and enhancing practical development outcomes through Party history learning at the practical level.
fiscal auditingaudit quality and efficiencyenhancement pathwaysParty history education
万方数据
维普
