供给侧结构性改革与国家审计创新发展

Supply Side Structural Reform and National Audit Innovative Development

供给侧结构性改革是针对中短期经济形势提出的经济领域的结构性改革;十八届三中全会通过的"全面深化改革",是针对中国长期问题提出的制度层面的结构性改革,两者均遵循改革开放的一贯逻辑。供给侧改革标志着我国宏观经济政策的重大转变,国家审计作为宏观调控的重要工具,应发挥国家治理体系基石的重要功能。国家审计应注重创新发展,要围绕去产能、去库存、去杠杆、降成本、补短板五大重点,关注政策的执行状况。同时要注重加强绩效审计及对长期问题的审计分析;注重风险评估和预警,引进研究性审计方法。为长期提升中国经济的供给效率提供政策建议。

Structural reform in the supply side is a structural reform in economic sector in response to the short- and medium-term economic situation; while the ' comprehensive and deepening reform' is a structural reform in institutional level aimed at dealing with China's long- term problems. Both follow the policy of reform and opening up. National Auditing should stress innovative development and focus on the implementation of policies focusing on decreasing capacity,inventory,leverage,cost reduction and bolster weak spots. Meanwhile,we should focus on strengthening the performance audit and audit analysis of long- term issues.