构建中国特色的高质量审计档案工作体系  

Research on the construction of High-Quality Audit Archival Work System with Chinese Characteristics

作　　者：贺鹏皓 贾海波 He Penghao;Jia Haibo

机构地区：[1]南京审计大学 [2]北方工业大学

出　　处：《浙江档案》2024年第2期39-43,共5页Zhejiang Archives

基　　金：国家社科基金重大项目“中国共产党领导的百年审计理论与实践研究”(21&ZD027)的阶段性成果

摘　　要：中国式现代化目标的实现离不开审计监督的保驾护航,而新时代审计工作高质量发展也离不开审计档案工作的有力支撑。本文通过回顾审计机关成立四十年来审计档案工作的历史演进,科学把握我国审计档案工作的阶段性特点及历史成就,贯彻党的二十大精神,从治理体系、资源体系、利用体系、安全体系、数字化体系五个维度提出了构建中国特色的高质量审计档案工作体系的实现路径。The realization of the goal of Chinese-style modernization cannot be separated from the escort of audit supervision,and the high-quality development of audit work in the new era cannot be separated from the strong support of audit archives work.By reviewing the historical evolution of audit archive work since the 4Oth anniversary of the establishment of the audit authority,this paper aims to grasp the stage-by-stage characteristics and historical achievements of audit archive work,and implements the innovation theory and requirements of the report of the 20th National Congress of the Communist Party,it proposes a practical path to build a high-quality audit archive work system with Chinese characteristics in five aspects,namely,the governance system,the resource system,the utilization system,the security system,and thedigitization system.

关 键 词：中国特色 审计档案工作 高质量 体系建设 

分 类 号：G271[文化科学—档案学]