新时代背景下国家审计理念创新研究  

Research on the National Audit Concepts in the Context of New Era

作　　者：陈献东[1] CHEN Xian-dong(Yancheng Audit Office,Yancheng 224005)

机构地区：[1]盐城市审计局,江苏盐城224005

出　　处：《中国审计评论》2022年第2期20-31,共12页China Auditing Review

基　　金：审计署2019—2020年度重点科研立项课题“审计学科建设研究”(19SJ05001)

摘　　要：审计理念是贯穿于审计工作全过程、决定审计工作发展思路和方向的指导思想。根据辩证唯物主义认识论的基本原理,审计实践的需要决定审计理念的产生和发展。新时代背景下审计实践的需要主要包括党中央、国务院对审计工作的新要求、社会公众对审计工作的新期待,解决审计工作存在问题的新措施等。新时代国家审计需要树立监督、为民、依法、科技、促改等新理念。践行新审计理念需要加强党对审计工作的集中统一领导、积极开展研究型审计、建立复合型审计团队、创新审计组织方式、整合内部审计和社会审计资源等。Audit concept is the guiding ideology that runs through the whole process of audit work and determines the development idea and direction of audit work.According to the basic principles of dialectical materialism epistemology,the needs of audit practice determine the emergence and development of audit concept.Under the background of the new era,the needs of audit practice mainly include the new requirements of the CPC Central Committee and the State Council for audit work,the new expectations of the public for audit work,and new measures to solve the existing problems of audit work.In the new era,national audit needs to establish new ideas such as supervision,serving the people,law,science and technology and promoting reform.To practice the new audit concept,we need to strengthen the party's centralized and unified leadership over audit work,actively carry out research audit,establish compound audit team,innovate audit organization mode,integrate internal audit and social audit resources,etc..

关 键 词：审计理念 新时代 国家审计 审计实践 

分 类 号：F239.44[经济管理—会计学]