对我国国家审计发展战略的思考

Some thoughts on the China State Auditing Development Strategy

本文从战略着手,分析了发展战略、国家发展战略、国家审计发展战略及其关系,提出了国家审计发展战略应受制于、服务于国家的发展战略的观点,指出了未来我国国家审计的主要任务和重点工作,论述了实现国家审计发展战略应逐步改善我国国家审计的独立性、日益健全我国国家审计法规体系和不断提高我国国家审计人员素质。

From the perspective of strategy, this paper analyzes the development strategy, the state development strategy and the state auditing development strategy, as well the relationship between above. The paper concludes that the state auditing development strategy should be subject to and serves the state development strategy. The paper put forwards the main tasks and key points than the China state auditing faces, and argues that in order to realize state auditing development strategy, the independence of China state auditing should be step-wised enhanced, law system concerning China state auditing should be completed and the state auditing personnel quality should be improved.