坚持审计工作的人民性推动社保审计高质量发展  

Adhere to the People-oriented Nature Promote the High Quality Development of Social Security Auditing

作　　者：文华宜 Wen Huayi

机构地区：[1]审计署社会保障审计司,100073

出　　处：《审计研究》2024年第6期14-21,共8页Auditing Research

摘　　要：人民性是马克思主义最鲜明的理论品格,是马克思主义的本质属性。在党的创新理论探索实践中,在推进马克思主义中国化时代化进程中,人民性立场一以贯之,彰显出中国共产党作为马克思主义无产阶级政党的纯正底色。审计是党和国家监督体系的重要组成部分,审计事业是党的事业的一部分,党的本质属性从根本上决定了审计工作的人民性特质。本文以马克思主义的人民性立场为理论基础,阐释审计工作人民性特质的底层逻辑。立足中国特色社会主义审计制度,解析确保审计工作人民性特质的机制保障。最后,从实践角度构建了通过推进社保审计高质量发展进而更好践行审计工作人民性特质的作用路径。The people-oriented nature is the most distinctive theoretical character of Marxism, the essential attribute of Marxism In the exploration and practice of the innovative theory of the CPC, and in the process of promoting the modernization and sincize of Marxism, the people-centered stance has always been consistent,highlighting the pure foundation of the CPC as a Marxist proletarian party. As an important component of Party and state oversight systems, the people-centered characteristics of national auditing are determined by the essential attributes of the CPC. This paper is based on the people-oriented nature of Marxist and explains the underlying logic of the people-centered characteristics of national auditing. Based on the socialist auditing system with Chinese characteristics, this paper then analyzes the guarantee mechanism of ensuring the people-centered characteristics of national auditing. Finally, from a practical perspective, this paper constructs a path to promoting the high-quality development of social security auditing to better practice the people-centered characteristics of auditing.

关 键 词：人民性 国家审计 高质量发展 

分 类 号：F239.4[经济管理—会计学] F842.61[经济管理—国民经济] A81[哲学宗教—马克思主义哲学]