中国共产党领导下的百年审计事业发展与作用发挥  

The Development and Positive Roles of Audit in the Past Century under the Leadership of the Communist Party of China

作　　者：钱永红[1] QIAN Yonghong(School of Foreign Studies,Nanjing Audit University,Nanjing 211815,China)

机构地区：[1]南京审计大学外国语学院,江苏南京211815

出　　处：《南京审计大学学报》2021年第5期13-15,共3页Journal of Nanjing Audit University

基　　金：南京审计大学政府审计研究基金一般项目(GAS161058)。

摘　　要：中国共产党自1921年建党以来,就一直高度重视审计在党的事业发展中的重要角色。审计事业在百年党史中获得蓬勃发展,并且在党和国家事业发展不同阶段中发挥了重要作用。审计在新时代背景下应对现存问题做出进一步改革,从而更好地发挥审计在国家治理中的监督作用。The Communist Party of China,since its founding in 1921,has always attached great importance to the important role of audit in the development of the party s cause.This paper first reviews the vigorous development of the audit cause in the 100-year history of the party,sorts out the important roles that audit has played in different stages of the development of the Party and the country,and then puts forward the deficiencies that exist in the development of the audit,before prospecting a better role to be played by audit concerning the supervision of state governance in the new era of our country.

关 键 词：百年党史 审计事业 国家治理 审计监督 

分 类 号：F239[经济管理—会计学]