中国共产党领导的审计整改制度:回顾与思考

Audit Rectification System Led by the Communist Party of China:Review and Reflection

审计整改制度历来受到党和国家的高度重视。建党百年来,不同时期的审计整改制度前后继承并逐步完善;受历史性因素、现实治理需求、执政理念等影响,党对审计整改制度的领导呈现不同样态;随着国家治理需求的变化以及对审计整改认识的深化,党领导的审计整改制度在名称、主体和内容以及整改范围三个方面呈现明显进阶。历史启示是:当下,应巩固和深化对审计整改制度重要性的认识,继续发挥党政联合发文的优势作用,充分借助党和国家监督体系的支持,进一步加强审计机关的工作。

The audit rectification system has always been highly valued by the Party and the State.In the hundred years since the founding of the CPC,the audit rectification system has inherited and gradually improved in different historical stages;influenced by historical factors,realistic governance needs and ruling ideas,the Party's leadership over the audit rectification system also has presented in different forms;in pace with the change of national governance needs and the deepening understandings of audit rectification,the audit rectification system led by the Party shows obvious progress in terms of name,subject and content,scope of rectification.History inspires us:at present,we should consolidate and deepen our understanding of the importance of the audit rectification system,continue to give full play to the advantageous role of the joint issuance of documents by the Party and the government,draw support from the supervision system of the Party and the State,and further strengthen the work of audit institutions.