中国共产党领导的审计监督目的:变迁与启示  

Purpose of Audit Supervision under the Leadership of the Communist Party of China:Changes and Reflections

作　　者：张枫波 ZHANG Fengbo(School of Law,Nanjing Normal University,Nanjing 210023,China)

机构地区：[1]南京师范大学法学院,江苏南京210023

出　　处：《南京审计大学学报》2025年第1期21-31,共11页Journal of Nanjing Audit University

基　　金：国家社会科学基金重大项目(21&ZD027)。

摘　　要：审计监督目的是审计监督体系建设的指向与源泉。在中国共产党百年历史进程中,不同阶段的审计监督目的前后继承并不断发展。受历史阶段、社会主要矛盾变化、党治国理政的现实需求等因素影响,党领导的审计监督目的呈现不同的样态,但始终围绕党和国家中心大局,坚定人民立场,立足经济监督,反对和打击贪污腐败。要坚持以习近平新时代中国特色社会主义思想为指导,进一步丰富和发展审计监督目的,坚持总体国家安全观,提升防范化解重大风险的能力,充分借助党和国家监督体系的支持,将应然的审计监督目的实现为实然的现实,以促进国家治理体系和治理能力现代化。The purpose of audit supervision is the direction and source of the construction of the audit supervision system.During the 100-year history of the Communist Party of China,the purpose of audit supervision at different stages has been inherited and developed continuously.Influenced by the historical stage,the change of the main contradiction in society,and the Party's realistic needs in governing the country,the purpose of audit supervision under the leadership of the Party has shown different patterns,but it has always centered on the central situation of the Party and the country,firmly stood on the position of the people,and based on economic supervision,opposing and combating graft and corruption.It is necessary to further insist on enriching and improving the purpose of audit supervision under the guidance of Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era,adhere to a holistic view the overall concept of national security,enhance the ability to prevent and resolve major risks,and fully draw on the support of the Party and the State's supervisory system in order to realize the legitimate purpose of audit supervision into a tangible reality,with a view to promoting the modernization of the State's governance system and governance capacity.

关 键 词：中国共产党领导 百年红色审计 中国式审计现代化 审计监督目的 总体国家安全观 自我革命 中国自主审计知识体系 中国特色社会主义审计制度 

分 类 号：F239[经济管理—会计学]