摘要
新中国成立以来,国家审计制度的发展历程可以划分为社会主义革命和建设时期、改革开放时期以及中国特色社会主义进入新时代三个历史阶段。通过对新中国成立70年来国家审计制度的发展历程进行回顾可以发现,审计制度的发展是一个自然历史过程,经济发展水平是审计制度发展的首要影响因素。审计制度的发展具有渐进性,但同时又具有鲜明的时代特征,国家审计和军队审计既相互分立又相互影响,二者共同构成有机整体。新时代,进一步加强国家审计制度建设,可以从加强党对审计工作的领导,进一步提升审计监督独立性,加强审计信息公开力度,厘清审计监督和监察监督关系,推进审计职业化建设和做好国家审计和军队审计的衔接等方面探索。
Since the founding of New China,the development process of the national auditing system can be divided into three historical stages:the period of socialist revolution and construction,the period of reform and opening up,and the entry of socialism with Chinese characteristics into the new era.Through reviewing the development process of the national auditing system and the military auditing system in the 70 years since the founding of the People’s Republic of China,we can find that the development of the auditing system is a natural historical process.The level of economic development is the primary influencing factor in the development of the auditing system.The developrent of auditing system is graducal and has distinct characteristics of the times.The national audit and the military audit are mutually separate and influential,which constitute an organic whole.In the new era,to further strengthen the construction of the national auditing system,we can strengthen the party’s leadership over auditing work,further enhance the independence of auditing supervision,strengthen the disclosure of audit information,clarify the relationship between auditing supervision and supervision,promote the professionalization of auditing,and improve the connection between national auditing and military auditing.
作者
朱殿骅
ZHU Dian-hua(Service Bureau,Agency for Offices Administration CMC,Beijing 100009,China)
出处
《西安财经大学学报》
CSSCI
2020年第2期30-39,共10页
Journal of Xi’an University of Finance and Economics
关键词
新中国成立70年
国家审计
审计制度
军队审计
70 years since the foundation of PRC
national auditing
auditing system
military auditing
