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国家审计四十年:在变与不变中守正创新

Forty Years of Government Audit:Upholding Fundamental Principles and Breaking New Ground amid Changes and Unchanges
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摘要 自1983年审计署成立以来,国家审计历经四十年波澜壮阔的发展历程,体现出四个方面的变与不变:发展阶段在变,持续加强党对审计工作的领导没有变;形势任务在变,审计工作紧紧围绕党和国家工作大局没有变;领域范围在变,依法全面履行审计监督职责的使命没有变;技术方法在变,审计强化自身建设提升监督效能的决心没有变。在强国建设、民族复兴新征程上,审计担负重要使命,必须坚持守正创新,在推动党的自我革命中保持变与不变的战略定力,在围绕中心服务大局中洞悉变与不变的发展态势,在立足经济监督定位中把握变与不变的辩证关系,在持续加强自身建设中保持变与不变的战略主动,推动新时代审计事业高质量发展。 Since the National Audit Office of China(CNAO)was established in 1983,government audit has undergone a magnificent development process in 40 years,demonstrating both inheritance and innovation in four aspects.Firstly,while the development stage is changing,the Party's leadership over audit work remains unwavering.Secondly,despite evolving circumstances and tasks,audit work consistently aligns with the overall objectives of the Party and the nation.Thirdly,although adjustments may be made to the audit scope,there has been a steadfast commitment to fulfilling the responsibilities of audit-based oversight in accordance with the law.Lastly,while technical methods may undergo updates and iterations,there is an unyielding determination to enhance capacity-building and improve efficiency.In this new era of building China into a stronger country and rejuvenate the Chinese nation,government audit bears a significant mission.We must uphold the fundamental principles,and respond to changes with innovation:maintain the strategic resolve amid changes and unchanges in promoting the Party's self-reform,understand the development trend of changes and unchanges in concentrating on the central tasks and serving the overall national interests,grasp the dialectical relationship between changes and unchanges in the positioning of economic oversight,maintain the strategic initiative of changes and unchanges in constant capacity building,and promote the high-quality development of the audit cause in the new era.
作者 陈俊达 陈鸿英 Chen Junda;Chen Hongying
出处 《审计研究》 北大核心 2023年第6期3-7,共5页 Auditing Research
关键词 国家审计 发展历程 守正创新 government audit development process upholding fundamental principles and breaking new ground
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