新时代国家审计的政治功能研究

Research on the Political Function of National Audit in New Era

新时代,党对审计工作的领导显著加强,国家审计的政治属性和政治功能愈加凸显。国家审计的政治属性具体表现为,政治性是新时代国家审计权的首要属性,审计机关是业务机关但首先是政治机关,国家审计是经济监督但服务于政治监督。以"政治统治、政治管理、政治参与、政治传播"为分析框架,国家审计的政治功能可以归纳为四个方面十一项具体功能。新时代充分发挥国家审计的政治功能,要始终坚持党对审计工作的集中统一领导,严格落实习近平总书记"立身""立业""立信"要求,加强政治思想引领,完善审计法规制度以及加强审计自身建设。

In new era,the party’s leadership in auditing has been significantly strengthened,and the political attributes and functions of national auditing have become increasingly prominent.The political nature of national auditing is specifically manifested in that politicality is the primary attribute of the national auditing power in new era,national auditing agencies are the first political agencies and then administrative agencies,national auditing is economic supervision and serves for political supervision.Taking"political rule,political management,political participation,political communication"as the analytical framework,the political function of national auditing can be summarized into eleven specific functions in four aspects.To give full play of the political function of national auditing,we must adhere to the party’s leadership over national auditing work,implement the instructions of Xi Jinping,strengthen the political guidance,improve audit laws and regulations,and strengthen audit self-building.