人民性在新时代审计工作中的价值旨趣与实践路径  

The Value Orientation and Practical Path of People-Centeredness in Audit Work in the New Era

作　　者：刘君 白岩 LIU Jun;BAI Yan(School of Marxism,Liaoning University,Shenyang 110036,China;School of Law,China University of Political Science and Law,Beijing 100088,China)

机构地区：[1]辽宁大学马克思主义学院,辽宁沈阳110036 [2]中国政法大学法学院,北京100088

出　　处：《内蒙古民族大学学报(哲学社会科学版)》2025年第2期118-124,共7页Journal of Inner Mongolia Minzu University:Philosophy and Social Sciences Edition

摘　　要：中国共产党第二十届中央委员会第三次全体会议再次强调“坚持以人民为中心”。人民是中国共产党执政兴国最大的底气,是中国共产党立于不败之地的强大根基。审计作为一种特殊的经济监督形式,具有法定性、特定性、独立性、综合性、专业性等特征,被视为党和国家监督体系的主要组成部分,在国家治理中一直发挥着重要作用——维护财政经济秩序、确保国家经济安全、提升财政资金收益、助力资本保值增值等。人民性是马克思主义最鲜明的品格,马克思主义理论为审计工作的人民性注入了原始基因;习近平新时代中国特色社会主义思想为审计工作的人民性注入了时代血脉。审计工作应当从人本主义的视角出发,审计的目的、审计的对象、审计的客体、审计的过程都要坚持以人民为中心。新时代新征程,为了实现宏观调控政策落实和经济社会的高质量发展,中国特色社会主义审计工作要贯彻和执行中国共产党的以人民为中心的发展思想,以期推动新时代审计工作高质量发展,为全面建成社会主义现代化强国做出新的贡献。The 20th Central Committee of the Communist Party of China(CPC)has once again emphasized the principle of“adhering to a people-centered approach”.The people are the greatest source of strength for the CPC in governance and national development,forming the strong foundation that ensures its enduring success.As a unique form of economic oversight,auditing possesses attributes such as legality,specificity,independence,comprehensiveness,and professionalism.It is recognized as a core component of the Party and the national supervision system,playing a vital role in state governance by maintaining fiscal and economic order,ensuring national economic security,enhancing the efficiency of public funds,and safeguarding capital preservation and appreciation.People-centeredness is a fundamental characteristic of Marxism,with Marxist theory providing the foundational basis for integrating people-centered principles into audit work.Xi Jinping’s Thought on Socialism with Chinese Characteristics for a New Era further strengthens the people-centered orientation of auditing in contemporary China.From a human-centered perspective,audit work should uphold the principle of serving the people across all aspects,including its objectives,subjects,scope,and processes.In the new era,to effectively implement macroeconomic policies and promote high-quality economic and social development,socialist audit practices with Chinese characteristics must fully embody the CPC’s people-centered development philosophy.This approach aims to drive the high-quality advancement of audit work in the new era and contribute to the comprehensive realization of a modern socialist nation.

关 键 词：人民性 新时代 审计工作 实践路径 

分 类 号：F239[经济管理—会计学]