新时代新征程国家审计发展的路径

The Development Path of National Audit on the New Journey of the New Era

在强国建设、民族复兴新征程上,国家审计必须结合“党和国家监督体系的重要组成部分”到“推动国家治理体系和治理能力现代化的重要力量”,“发挥审计在推进党的自我革命中的重要作用”到“发挥审计在推进党的自我革命中的独特作用”把握新时代审计监督职责定位,结合习近平总书记提出的“如臂使指、如影随形、如雷贯耳”把握新时代审计工作使命任务,通过坚持党的领导、立足经济监督、发挥独特作用,切实增强审计的政治属性和政治功能,从监督内容向绩效效益转变、监督层次向宏观管理转变、监督方式向数字化转变、监督时间向均分前中后转变、监督主体向国家审计与内部审计并重转变、监督体系向联合监督转变等方面推进审计事业改革发展。

On the new journey of building China into a great modern socialist country in all respects and advancing the great rejuvenation of the Chinese nation on all fronts,government audit must integrate its evolving role,transitioning from an important part of the Party and state oversight system to a pivotal force in promoting the modernization of the national governance system and governance capacity,and from"a significant role"to"a unique role"in advancing the self-revolution within the Party.To understand the precise roles of audit-based oversight responsibilities in the new era,we should follow the guiding principles instructed by General Secretary Xi Jinping that audit institutions must"implement the instructions of the CPC Central Committee as fingers being employed by arms,follow the flow of public funds as a shadow follows the form,and enhance the impact as a thunder that resounds over ears,"and fulfll the auditors'mission and tasks in this new era.By upholding the leadership of the Party,grounding its efforts in economic oversight,and effectively leveraging its distinctive functions,the audit institutions must substantively reinforce its political attributes and functions.This transformation entails shifting the focus of oversight from merely monitoring to emphasizing performance and eficiency,moving the level of oversight from micro management to macro-management,transitioning the modes of oversight toward digitization,redistributing oversight time evenly across pre-,during,and post-process stages,placing balanced emphasis on both government audits and internal audits,and ultimately transforming the audit system into one characterized by collaborative supervision.Through these multifaceted reforms,the audit cause will advance its developmental changes,thereby contributing to the progress and renewal of the nation's audit endeavors.