The Development Path of National Audit on the New Journey of the New Era
On the new journey of building China into a great modern socialist country in all respects and advancing the great rejuvenation of the Chinese nation on all fronts,government audit must integrate its evolving role,transitioning from an important part of the Party and state oversight system to a pivotal force in promoting the modernization of the national governance system and governance capacity,and from"a significant role"to"a unique role"in advancing the self-revolution within the Party.To understand the precise roles of audit-based oversight responsibilities in the new era,we should follow the guiding principles instructed by General Secretary Xi Jinping that audit institutions must"implement the instructions of the CPC Central Committee as fingers being employed by arms,follow the flow of public funds as a shadow follows the form,and enhance the impact as a thunder that resounds over ears,"and fulfill the auditors'mission and tasks in this new era.By upholding the leadership of the Party,grounding its efforts in economic oversight,and effectively leveraging its distinctive functions,the audit institutions must substantively reinforce its political attributes and functions.This transformation entails shifting the focus of oversight from merely monitoring to emphasizing performance and efficiency,moving the level of oversight from micro management to macro-management,transitioning the modes of oversight toward digitization,redistributing oversight time evenly across pre-,during,and post-process stages,placing balanced emphasis on both government audits and internal audits,and ultimately transforming the audit system into one characterized by collaborative supervision.Through these multifaceted reforms,the audit cause will advance its developmental changes,thereby contributing to the progress and renewal of the nation's audit endeavors.
national auditeconomic oversightpolitical attributesreform and innovation
NETL
NSTL
万方数据
