构建新时代中国特色社会主义审计制度的路径探讨——以习近平新时代中国特色社会主义思想为指导

Approaches to Constructing Socialist Audit System with Chinese Characteristics in New Era:Under the Guidance of Xi Jinping's Thought on Socialism with Chinese Characteristics in New Era

在中国特色社会主义进入新时代的背景下,完善和发展中国特色社会主义审计制度必须始终坚持以习近平新时代中国特色社会主义思想为指导。新时代中国特色社会主义审计应当服务于全面建成小康社会、全面深化改革、全面依法治国、全面从严治党、构建人类命运共同体、维护国家安全、建设现代化经济体系和实现新时代强军目标这八个方面。当前,我国在审计制度上还存在着审计体制不够科学、审计机制不够健全、审计职业化水平不够高和审计法规制度不够完善的问题,亟待予以解决。构建新时代中国特色社会主义审计制度,可以考虑推动审计管理体制改革,适时构建立法模式的审计体制,健全审计机制,以建立单独的审计官职务序列为抓手推进审计职业化建设以及完善审计法规制度。

Under the background that socialism with Chinese characteristics has entered a new era,to perfect and develop socialist audit system with Chinese characteristics,must always adhere to the guidance of Xi Jinping’s thought on socialism with Chinese characteristics in new era.Socialist audit system with Chinese characteristics in new era should serve the goal of building a well-to-do society in an all-round way,deepening the reform in an all-round way,governing the party in a comprehensive and stricting manner,construct a community of human destiny,safeguarding national security,building a modern economic system and achieve the goal of strengthening the army in new era.At present,some problems still exists in our state audit system,such as the lack of scientific audit system,the inadequate audit mechanism,the insufficient level of auditing professionalism and the imperfect audit regulations.To construct socialist audit system with Chinese characteristics in new era,establishing audit system of legal model,improving the audit mechanism,promoting the professionalization of state audit and improving the audit rules and regulations should be taken into consideration.