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论加强党对审计工作的领导

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加强党中央对审计工作的集中统一领导是习近平新时代中国特色社会主义思想在审计领域的具体实践,是习近平新时代中国特色社会主义思想在审计领域取得的历史性成就.习近平新时代中国特色社会主义思想是指导审计实践、推动审计高质量发展的强大思想武器,是加强党对审计工作领导、坚持和维护党中央集中统一领导的基本依据,彰显了习近平新时代中国特色社会主义思想在审计理论和实践中的巨大真理力量和独特思想魅力.我国审计从一产生就为国家治理服务,根据国家治理的意志和目标依据国家治理体系的法律法规制度审核决策执行情况,并向国家治理的最高决策者报告审核结果.在不同的国家治理时期,我国审计与国家治理的重点内容紧密结合,形成了彰显各个历史时期特色的审计制度.党中央集中统一领导是我国审计发展规律在中国特色社会主义新时代的历史性升华.
On Strengthening the Party's Leadership over Audit Work
The centralized and unified leadership of the Party Central Committee over auditing is the concrete practice and a historic achievement of Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era in the auditing field.The Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era is a powerful tool to guide audit practices and promote high quality development of audit.It is the basic principle for the centralized and unified leadership of the Party Central Committee in auditing,which highlights the great strength and unique appeal in audit theory and practice.Government auditing in China has served for national governance since its inception,by examining the implementation of decisions based on the will and goals of national governance according to the laws and regulations of the national governance system,and reporting the audit results to the top decision maker of national governance.In different periods of national governance,China's audit and the key contents of national governance are closely combined to form an audit system that highlights the characteristics of each historical period.The centralized and unified leadership of the Party Central Committee over audit has explored new ground historically of the laws that underlie China's audit development in the new era of socialism with Chinese characteristics.

centralized and unified leadershipnational governancegovernment auditingaudit work

王永海

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武汉大学经济与管理学院、重庆工商大学 430072

集中统一领导 国家治理 国家审计 审计工作

财政部会计名家培养工程财政部2023年全国会计重点科研课题

财会[2016]15号

2024

审计研究
中国审计学会

审计研究

CSTPCDCSSCICHSSCD北大核心
影响因子:2.908
ISSN:1002-4239
年,卷(期):2024.(1)
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