国家审计工作科学化初探

Research on Scientized National Audit Work

随着经济社会和审计工作的不断深入发展,国家审计工作科学化的重要意义越来越凸显。国家审计工作科学化命题的提出,其根本目的在于适应形势的变化对国家审计工作提出的新要求,不断探索、掌握和运用审计规律,从更高层面思考国家审计工作,用科学的理念、科学的制度、科学的方法来推进国家审计工作不断发展。本文在研究国家审计工作科学化内涵的基础上,分析了我国国家审计工作在科学化的道路上已取得的成绩和当前面临的问题,并从审计理念、审计法律制度体系、审计业务管理、审计技术与方法和审计人才队伍建设等五个方面提出了提升国家审计工作科学化水平的路径。

With the development of the economic society and the national audit work, the scientized national audit work has become more and more important. The purpose of the scientized national audit work is to adapt to the new requirements proposed by the change of the situation. We should master the audit law, and think about national audit work from higher levels, and promote its development by scientific concepts, scientific system, and scientific methods. The paper studied the connotation of scientized national audit work, analysed the remarkable achievements we have made and the problems we faced. The paper also raised five approaches to promote the national audit work scientifically.