马克思系统论视域下基层治理中的审计思维

Audit Thinking in Grassroots Governance from the Perspective of Marx's System Theory

十九大报告提出,要加强和创新社会治理。基层组织是社会的组成单元,基层治理是国家治理的基础。当前,在基层治理中还存在管理思维与服务思维、法治与人治、政府主导与多元参与这三个维度的矛盾冲突。在新的历史方位下,要求审计工作提高整体思维、法治思维以及协同思维,进一步推动政府职能转变,加快基层治理进程。

The report of the 19th National Congress of the Communist Party of China put forward that social governance should be strengthened and innovated.Grassroots organizations are the components of society,and grassroots governance is the foundation of national governance.At present,there are three dimensions of contradictions and conflicts existing in grassroots governance,namely,management thinking and service thinking,rule of law and rule of man,government leadership and multiple participation.In the new historical direction,audit work is required to improve the holistic thinking,rule of law thinking and collaborative thinking,further promote the transformation of government functions and accelerate the process of grassroots governance.