Contemporary Finance & Economics ›› 2023, Vol. 0 ›› Issue (2): 132-143.

• Modern Accounting • Previous Articles     Next Articles

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

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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