Deepening the Regularity Understanding of the Audit System of Socialism with Chinese Characteristics
The regularity understanding of the audit system of socialism with Chinese characteristics should be explored from the perspective of not only the law of the development of socialism with Chinese characteristics,but also the essential characteristics and historical development of audit.The centralized,unified leadership of the Communist Party of China Central Committee over the audit work is the most essential attribute,which determines the path and institutional structure of the development of the audit system.It is the most important logical mechanism to stick to the role of economic supervision and focus on our main responsibilities.Sticking to our role of economic supervision and focusing on our main responsibility is the logical mechanism,which determines the values and goals of the development of audit work.Research-based audit is the endogenous requirement,which determines the quality and level of the development.Auditors'professionalism and competency are the foundation of the audit system,which determine the driving force and continuity of the development.
regularity understandingnational auditaudit system of socialism with Chinese characteristicsnational governance
NETL
NSTL
万方数据
