论国家治理视角下国家审计在文化建设中的作用

Interpreting the Role of National Audit in the Cultural Construction from the Perspective of National Governance

在完善国家治理的新形势下,国家审计应在推动社会主义文化大发展大繁荣方面发挥积极作用。本文就国家治理视角下如何深入贯彻党的十七届六中全会精神、促进国家审计在社会主义文化建设方面发挥更大作用展开讨论:首先从认识的层面,提出深化文化发展认识、增强文化战略意识;继而从行为的层面,提出发挥审计监督与审计服务双重职能,促进文化健康发展;最后从实践的层面,提出审计机关和审计人员要大力培育中国特色社会主义审计文化,为中国特色社会主义文化添砖加瓦。

Under the new situation of improving the national governance, national audit should play a positive role in promoting the great development and prosperity of the socialist culture. The article developed a discussion on how to thoroughly implement the spirit of the Sixth Plenary Session of the Seventh Session of the Party, and promote the national audit to play a greater part in the socialist cultural construction from the perspective of national governance. Firstly at the understanding level, the article addressed to deepen the cultural development understanding and enhance cultural strategic awareness. Secondly at the behavioral level, the article addressed to play the dual functions of audit supervision and audit service, and encourage the healthy development of the culture. Finally at the practical level, the article addressed that the audit institutions and auditors should strive to foster the socialist audit culture with Chinese characteristics, and to contribute to the socialist culture with Chinese characteristics.