理顺用好新机制 坚持和加强党对审计工作的领导

• 作者： 王刚 ¹
• 作者单位：
  1.  审计署中央机关审计局
• 提交时间：2024-08-16

摘要: 2023年5月，习近平总书记在党的二十届中央审计委员会第一次会议上强调，要加强审计领域战略谋划和顶层设计，以有力有效的审计监督服务保障党和国家工作大局。本文研究认为，强调各级党委要切实扛起政治责任，提高对审计工作的领导力，是当前进一步加强和改善党中央对审计工作的集中统一领导的重要工作。从审计发展历史看，党领导审计工作是历史传承和选择，不同时期领导方式有所区别，归根结底是为了更好发挥审计监督作用。审计的权威由党中央赋予，当好党之利器、国之利器是当前审计的重大责任。为此，当前提高党对审计工作的领导力，就要用好审计委员会和审计办这个平台，理顺工作机制，坚决防止以老办法运行新体制。

Abstract:  In May 2023, Xi Jinping, General Secretary of the Communist Party of China (CPC) Central Committee, made remarks while presiding over the first meeting of the Central Audit Commission of the 20th CPC Central Committee. Xi urged efforts to strengthen strategic planning and top-level design in the field of audit, and serve the Party and the country with effective audit supervision.The meeting emphasizes that Party committees at all levels should shoulder political responsibility and strengthen leadership over audit work, which is an important task to further strengthen and improve the centralized and unified leadership by the Party Central Committee over audit work. From the perspective of national audit history in China, the Party's leadership in auditing work is a historical inheritance and choice, despite different leadership methods in different historical periods. Ultimately, it is to better play the role of audit supervision; the authority of auditing is conferred by the Central Committee of the Communist Party of China, and serving as a tool of the Party and the country is a major responsibility of the audit institutions today; therefore, to improve the Party's leadership over audit work, we should make good use of the platforms of the Central Audit Commission and its General Office, streamline the working mechanism, and prevent the use of old methods under the new system.

• 分类： 工商管理学 >> 会计学
• 稿件状态： 已在期刊出版
期刊名称： 《审计研究》 2024年 第4期 “国家审计与国家治理”专栏
• 引用： PSSXiv:202408.01229 (或此版本 PSSXiv:202408.01229V1)
  DOI:10.12451/202408.01229
  CSTR:32012.36.PSSXiv.202408.01229
• 推荐引用方式： 王刚.理顺用好新机制 坚持和加强党对审计工作的领导.审计研究,2024(4).[PSSXiv:202408.01229V1] (点此复制)