Further Enhancing Audit institutions'Initiative and Relevance in Serving the Overall Work of the Party and the Nation
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,audit institutions must further enhance the initiative and relevance of serving the Party and the nation.It is not only a experience summary of the development of the socialist audit system with Chinese characteristics,but also an inevitable requirement for audit institutions to consciously shoulder their responsibilities and play their unique role.To enhance initiative,we should raise political awareness,follow and strengthen the centralized and unified leadership of the Party Central Committee over the audit work,proactively adapt to the development of the situation,and adhere to the research-based audit.To enhancing relevance,we should enhance the ability to making judgments,accurately plan audit projects,enhance constructiveness,and identify problems and risks from the perspective of improving macro-governance.Currently,audit institutions should handle several relationships properly,i.e.the relationship between comprehensive coverage and highlighting key points,the relationship between direct and indirect aspects,the relationship between the present and the future,and the relationship between objective facts and professional judgments.On this basis,from the four aspects of strengthening political guidance,highlighting audit priorities,optimizing audit management,and improving the quality of audit outcomes,this paper puts forward practical paths for further enhancing audit institutions'initiative and relevance in serving the Party and the nation.
national auditnational governanceeconomic oversight
万方数据
维普
