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高质量推进审计实践创新、理论创新和制度创新

Promote High-quality Innovations in Audit Practice,Theory and System
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摘要 习近平总书记围绕加强审计工作、完善审计制度和更好发挥审计监督在推进国家治理体系和治理能力现代化中的重要作用作出一系列重要论述,科学、系统、深刻地回答了新时代审计事业发展的根本性、方向性、全局性和战略性问题,提出一系列新理念和新论断,形成了新时代党在审计领域的重大理论和实践成果,为做好新时代审计工作指明了前进方向、提供了根本遵循。深入学习贯彻习近平总书记关于审计工作重要论述,必须以更高的审计站位、创新的审计理念、正确的审计逻辑和科学的审计思维加快推进审计实践创新、高度重视审计理论创新和积极探索审计制度创新,把审计制度优势更好地转化为国家治理效能。 General Secretary Xi Jinping has delivered a series of important discourses on strengthening audit work,improving audit systems,and better playing the important role of audit oversight in national governance.These discourses answer the fundamental,directional,global,and strategic questions of the development of the audit cause in the new era in a rational,systematic,and profound manner,propose a series of new concepts and judgments,and form significant theoretical and practical achievements of the Party in the field of audit in the new era.These discourses point out the direction of progress and provide fundamental guidance for promoting audit work in the new era.To study and implement General Secretary Xi Jinping's important discourses on auditing work,we must accelerate the innovation of audit practice,attach great importance to the innovation of audit theory,and actively explore the innovation of audit system with a higher stance,innovative audit notions,and proper audit logic and thinking,so as to better translate the advantages of audit system into national governance efficiency.
作者 高占江 王倩逸 Gao Zhanjiang;Wang Qianyi
出处 《审计研究》 CSSCI 北大核心 2024年第3期10-13,36,共5页 Auditing Research
关键词 国家治理 审计监督 审计创新 national governance audit oversight audit innovation
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