自我革命、反腐败与国家审计  

Self-reform, Anti-corruption and National Audit

作　　者：陈汉文[1,2] 张笛 韩洪灵 Chen Hanwen;Zhang Di;Han Hongling

机构地区：[1]对外经济贸易大学国际商学院,100029 [2]南京审计大学内部审计学院,100029 [3]浙江大学管理学院,310058

出　　处：《审计研究》2023年第1期12-16,共5页Auditing Research

基　　金：国家自然科学基金重点项目(项目批准号:71932003);国家社会科学基金重点项目(项目批准号:22AGL012)的资助。

摘　　要：党的二十大报告提出,经过不懈努力,党找到了跳出治乱兴衰历史周期率的“第二个答案”,即自我革命。腐败是危害党的生命力和战斗力的最大毒瘤,反腐败是最彻底的自我革命。当代中国的国家审计,承担着反腐败,尤其是经济领域反腐的时代重任。为学习宣传贯彻党的二十大精神,本文围绕自我革命的重要方面是反腐败、反腐败的重要力量是国家审计这一基本逻辑线索,剖释国家审计在反腐过程中推进自我净化、自我完善、自我革新、自我提高能力提升的基本路径,提出新时代新征程优化国家审计反腐治腐效能的相关建议,以期助益于中国式现代化进程。Through painstaking efforts, the Communist Party of China has found a second answer to the question of how to escape the historical cycle of rise and fall--self-reform. Corruption is a cancer to the vitality and ability of the Party. Anti-corruption campaign is the most thorough kind of self-reform. In contemporary China, national audit undertakes the important task of anti-corruption, especially in the economic field. According to the guiding principles of the report to the 20th National Congress of the Party, this paper follows the logics that the important aspect of self-reform is anti-corruption and that the important channel of anti-corruption is national audit, explains the fundamental path for national audit to eradicate corruption and to purify, improve, renew, and excel ourselves.This paper also puts forward some suggestions to optimize the efficiency and effectiveness of national audit in combating corruption on the new journey toward Chinese modernization.

关 键 词：自我革命 腐败 国家审计 

分 类 号：D262.6[政治法律—政治学] F239.44[政治法律—中共党史]