国家审计助力共同富裕的理论逻辑、重点及路径

Theoretical Logic,Focus and Path of National Audit Helping Common Prosperity

共同富裕是新时代党和国家的奋斗目标,国家审计因其监督、免疫、风险提示和提供决策建议等功能在实现共同富裕的道路上起着保驾护航的作用。国家审计需要从生产力发展和生产关系调整方面助力共同富裕。在生产力方面通过对国有经济、农村集体经济的审计监督,对政府重大建设项目、财政资金收支审计等促进物质富裕,在生产关系方面对初次分配、再分配和第三次分配的审计实现富裕的公平公正,通过对公共文化服务经费支出审计实现精神共同富裕。国家审计机关践行以人民为中心理念,把促进共同富裕作为审计服务国家治理的重要体现,从加强共同富裕财政资金经济责任审计力度,提升助力共同富裕审计技术方法,完善共同富裕审计信息公告制度,强化共同富裕政策落实跟踪审计,引入研究型审计等方面促进国家审计更好地发挥审计职能,助力共同富裕目标的实现。

Common prosperity is the goal of the communist party of China and the country in the nei era.national audit plaus protective role in realizing common prosperity because of its supervision,risk warning and immune function.nationna audit needs to help common prosperity from the adpects of productivity development,material common prosperity is promoted through auditing and supervision of the state-owned economy,suditing of major government construction projects,etc,fair and equitabke prosperity is achieved through auditing of initial distribution,redistribution and third distribution in terms of production relations,and spiritual common prosperity is achieved through auditing of ecological civilization construction and expenditure of public cultural services.strengthening the audit of economic responsibility,improving the audit information announcement system,strengthening the risk early warning of policy tracking audit,introducing research audit and other aspects to promote national audit to better play the audit function and help realize the goal of common prosperity.