新时代审计工作“三个立”总要求的理论逻辑、时代内涵和实践导向

Theoretical Logic,Contemporary Connotation and Practical Orientation of the General Requirements of San Li for Audit Work in the New Era

习近平总书记在浙江工作时提出“以审计精神立身、以创新规范立业、以自身建设立信”重要要求,为浙江审计工作留下了弥足珍贵的宝贵财富。审计工作“三个立”总要求是习近平新时代中国特色社会主义思想在审计领域的萌发和具体化,充分体现了政治方向性、系统前瞻性、实践变革性和自我革命性。18年来,浙江审计充分发挥“三个立”总要求实践地的先发优势,以卓有成效的浙江审计探索彰显出了“三个立”总要求的科学理论价值和强大实践力量。新时代,“三个立”总要求仍然蕴含着其独有的政治价值、精神价值、实践价值和时代价值。审计机关应准确把握“三个立”总要求在新征程中的实践导向,坚持政治统领为魂、审计项目为王、审计质量为要、队伍建设为本,着力推动审计工作高质量发展。

When Xi Jinping worked in Zhejiang Province,he put forward the important requirements of San Li,which is a transliteration of"upholding the spirit of audit,developing professionalism with innovation and norms,and establishing credibility by self-improvement"in Chinese,leaving a valuable legacy for the audit work in Zhejiang.The general requirements of San Li is the embodiment of the Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era in the audit field,which showcases the characteristics of political orientation,systematic foresight,practical revolution and self-reform.Over the past 18 years,audit institutions in Zhejiang gave full play to the advantage of being the origin of San Li general requirements,and manifested the value of the scientific theory and strong guidance for practical work.In the new era,the general requirements of San Li continues to bear unique political,guiding,practical and contemporary values.The government audit institutions should adhere to the orientation of the San Li requirements on the new journey,by regarding political leadership as the guiding principle,audit projects as the core,quality control as the key,the capacity building of auditors as the foundation,to promote the high-quality development of the audit work.