我国国家审计工作特征研究——基于党的十八大以来全国审计工作会议报告的分析  

Research on the Characteristics of National Audit Work in China:Analysis on theReport of the National Audit Conference since the 18th CPC National Congress

作　　者：上官泽明 刘力云[2] SHANGGUAN Zeming;LIU Liyun(School of Accounting,Shanxi University of Finance and Economics,Taiyuan 030006,China;Audit Research Institute,China National Audit Office,Beijing 100086,China)

机构地区：[1]山西财经大学会计学院,山西太原030006 [2]审计署审计科研所,北京100086

出　　处：《审计与经济研究》2021年第3期12-20,共9页Journal of Audit & Economics

基　　金：国家自然科学基金青年项目(71902108);国家自然科学基金面上项目(71872105);山西省软科学研究计划项目(2019041015-5);山西省高等学校哲学社会科学研究项目(2019W067);山西省哲学社会科学规划课题(2020YJ102)。

摘　　要：以马克思主义的认识论和实践论为基础,对当前我国国家审计工作特征的内涵进行界定,运用系统论对我国国家审计工作特征的形成机制进行理论分析,在此基础上使用关键词研究方法对党的十八大以来全国审计工作会议报告内容进行实证分析,从而总结出我国国家审计工作特征。研究发现:我国国家审计是党和国家监督体系的重要组成部分,首要定位是经济监督,充分发挥着常态化“经济体检”作用,总体要求是不断改进审计工作和完善审计体制机制;在审计工作目标上注重促进“反腐”“改革”“发展”,在审计对象上强调实现全覆盖,在审计组织方式上坚持加强统筹和整合,在审计管理中强调质量控制和成果利用等,在审计技术方法上注重大数据审计,在审计机关建设上突出强调加强党建,在审计干部队伍建设方面注重高素质和专业化。On the basis of Marxist epistemology and practice theory,this paper defines the connotation of the characteristics of the current national audit work in China,uses the system theory to analyze the formation mechanism of the characteristics of the national audit work in China,and uses the keyword research method to make an empirical analysis of the contents of the national audit work conference reports since the 18th CPC National Congress,so as to summarize the characteristics of national audit work in China.The study find that the national audit is an important part of the party and state supervision system in China,the primary positioning is economic supervision,giving full play to the role of normal“economic physical examination”,the overall requirement is to continuously improve the audit work and improve the audit system and mechanism;the audit work goal pays attention to promoting“anti-corruption”,“reform”and“development”,and emphasizes the realization of“comprehensive”in the audit object.The audit organizations strengthen overall planning and integration in an all-round way,audit management pay special attention to quality control and achievement utilization,audit technology and methods closely rely on the big data audit,the construction of audit institutions emphasizes the strengthening of party construction,and the construction of audit team cadres continues to maintain high quality and specialization.

关 键 词：国家审计工作特征 审计体制机制 审计监督 审计全覆盖 审计组织方式 审计管理 全国审计工作会议报告 关键词研究 

分 类 号：F239.44[经济管理—会计学]