高质量推进审计工作研究  

Research on High-quality Advancement of Auditing

作　　者：阎建合 YAN Jianhe(Zhengdong New District Finance Bureau,Zhengzhou,Henan 450046,China)

机构地区：[1]郑东新区国库集中支付中心,河南郑州450046

出　　处：《中州大学学报》2024年第1期40-43,50,共5页Journal of Zhongzhou University

摘　　要：高质量推进审计工作,应有高深、宽广、长远的审计观、科学辩证的审计方法论和行之有效的审计推进保障机制。离不开审计人不断梳理、总结、丰富、发展审计理论,更离不开站立时代潮头、为中国特色社会主义事业全面发展举旗定向、掌舵领航的中国共产党的领导。如何高质量推进审计工作研究在新时代必将是一个重大而又深远的课题,值得审计人不断地去追求、探索、深化。In order to promote audit work with high quality,there should be a profound,broad and long-term view of auditing,a scientific and dialectical audit methodology,and an effective guarantee mechanism for the promotion of auditing.It is indispensable for auditors to constantly sort out,summarize,enrich and develop audit theories,and even more indispensable for the leadership of the Communist Party of China(CPC),which stands at the head of the tide of the times,and raises the flag for the comprehensive development of the cause of socialism with Chinese characteristics,and takes the helm to steer the ship.How to promote high-quality auditing research in the new era will be a major and far-reaching subject,worthy of auditors to continue to pursue,explore,deepen.

关 键 词：审计 审计观 审计研究 

分 类 号：F239.44[经济管理—会计学]