不断深化对中国特色社会主义审计事业的规律性认识

Deepening the Regularity Understanding of the Audit System of Socialism with Chinese Characteristics

对中国特色社会主义审计事业的规律性认识,既要从审计的本质特征和历史发展中去发掘,更要从中国特色社会主义发展规律和党的自我革命规律中去探寻。党中央对审计工作的集中统一领导是中国特色社会主义审计事业的最本质特征,决定了中国特色社会主义审计事业发展的道路和制度架构;立足经济监督定位聚焦主责主业是中国特色社会主义审计事业发展的逻辑机理,决定了发展的价值趋向和目标任务;研究型审计是中国特色社会主义审计事业发展的内生性要求,决定了发展的质量和水平;审计职业精神和专业能力是中国特色社会主义审计事业发展的根基,决定了发展的原动力和接续性。深刻认识中国特色社会主义审计事业的规律,对于不断谱写审计事业高质量发展的新篇章,具有十分重要的意义。

The regularity understanding of the audit system of socialism with Chinese characteristics should be explored from the perspective of not only the law of the development of socialism with Chinese characteristics,but also the essential characteristics and historical development of audit.The centralized,unified leadership of the Communist Party of China Central Committee over the audit work is the most essential attribute,which determines the path and institutional structure of the development of the audit system.It is the most important logical mechanism to stick to the role of economic supervision and focus on our main responsibilities.Sticking to our role of economic supervision and focusing on our main responsibility is the logical mechanism,which determines the values and goals of the development of audit work.Research-based audit is the endogenous requirement,which determines the quality and level of the development.Auditors'professionalism and competency are the foundation of the audit system,which determine the driving force and continuity of the development.