我国审计监督制度的建立、发展与展望

The Establishment, Development and Prospects of Our Country’s Audit Supervision System

本文从百年党史中审计监督制度的成长历程对我国审计监督制度的发展进行了全面系统的阐述,分析了十八大以来我国审计监督制度的时代特征及重要作用,从协同合作、独立工作、实效审计、人才储备等四个方面分析了当下审计监督的现实困境,并从构建多元、立体、交叉的审计监督体系、完善专业型审计人才培养计划、深化具有中国特色的审计理论研究、强化国家审计权威性等四个方面对审计监督提出了构想和展望,以期新时代中国特色审计监督制度能取得新进展、新成效。

This paper comprehensively and systematically expounds the development of our audit supervision system from the growth course of the audit supervision system in the century-old Party history, analyzes the characteristics of The Times and important roles of our audit supervision system since the 18th National Congress of the CPC, and analyzes the current practical difficulties of audit super-vision from four aspects, including cooperative cooperation, independent work, effective audit and talent reserve. And from the construction of multiple, three-dimensional, cross audit supervision system, improve the professional audit personnel training plan, deepen the audit theory with Chi-nese characteristics, strengthen the authority of national audit and other four aspects of the audit supervision ideas and prospects, hoping that the new era of Chinese characteristics of the audit supervision system can make new progress, new results.