当代财经 ›› 2023, Vol. 0 ›› Issue (2): 132-143.

• 现代会计 • 上一篇    下一篇

党的十八大以来国家审计事业的重大成就、基本经验与未来展望

郭鹏飞   

  1. 审计署 审计科研所,北京 100086
  • 收稿日期:2022-09-28 修回日期:2022-11-28 出版日期:2023-02-15 发布日期:2023-02-14
  • 作者简介:郭鹏飞,审计署审计科研所副研究员,法学博士,主要从事国家审计研究,联系方式guopfth@163.com。
  • 基金资助:
    国家社会科学基金项目“区域性金融风险的螺旋效应与审计监督机制研究”(20BJY032)

Important Achievements, Basic Experiences and Future Expectations of the State Audit Cause since the 18th National Congress of the CPC

GUO Peng-fei   

  1. Audit Research Institute of the National Audit Office, Beijing 100086, China
  • Received:2022-09-28 Revised:2022-11-28 Online:2023-02-15 Published:2023-02-14

摘要: 党的十八大以来,我国国家审计事业在管理体制、法治建设、审计业务、审计范围、审计方法、审计整改、国际影响等方面取得了重大成就。这些成就取得的经验在于:坚持和加强党对国家审计的领导,保障了国家审计的独立性和权威性;始终围绕党和国家的中心工作开展审计,国家审计服务于全面建成社会主义现代化强国的大局;坚持为人民审计的立场,把维护人民利益的宗旨贯穿于审计的全过程;坚持依法审计,发挥国家审计在推进全面依法治国中的作用;立足财政收支和财务收支的真实、合法和效益,强化经济监督与政治监督的贯通;增强审计监督与其他监督力量的合力。党的十八大以来国家审计事业取得的重大成就和基本经验是中国式现代化的审计要素,是新时代中国特色社会主义审计制度形成的关键因素。

关键词: 国家审计事业, 审计监督, 重大成就, 基本经验

Abstract: Since the 18th National Congress of the Communist Party of China, the state audit cause of China has made great achievements in such aspects as management system, law construction, audit business, audit scope, audit method, audit rectification and international influence. The experience of making these achievements lies in: upholding and strengthening the Party’s leadership over the state audit to ensure the independence and authority of the state audit, always carrying out the audit program around the central tasks of the Party and the state, and serving the goal of building China into a great modern socialist power in all respects; ensuring the position of auditing for the people and safeguarding the people’s interests throughout the whole audit process; insisting on the law-based audit and making the state audit playing an important role in advancing the law-based governance comprehensively; focusing on the authenticity, legitimacy and efficiency of fiscal revenues and expenditure and strengthening the integration of economic supervision and political supervision;and enhancing the joint force of audit supervision and other supervision powers. These great achievements and experiencesin the state audit cause made since the 18th National Congress of the CPC are the modern auditing elements of Chinese style, and the key elements in the formation of the socialist audit system with Chinese characteristics in the new era.

Key words: the state audit cause, auditing supervision, achievements, experiences

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