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国家审计是为满足国家治理的客观需要而产生和发展的,是国家治理体系中的一项基础性制度安排。从制度属性、法律地位和职能作用分析,国家审计是国家治理的基石,是推动国家治理现代化的重要保障。在新的历史时期,国家审计要适应全面深化改革和全面推进依法治国的新形势、新要求,加快完善审计制度,推进审计监督全覆盖,全面提升审计能力,更加有效地发挥审计的职能作用,推进国家治理体系和治理能力现代化。
National auditing is produced and developed to meet the objective needs of state governance and is a basic institutional arrangement in the state governance system. From the analysis of institutional attributes, legal status and functions, state auditing is the cornerstone of state governance and an important guarantee for promoting the modernization of state governance. In the new historical period, the state audit should adapt itself to the new situation and new requirements of deepening the reform and ruling the country by law in an all-round way, accelerate the improvement of the audit system, promote the full coverage of the audit supervision, comprehensively enhance the auditing capabilities, and more effectively play the functional role of auditing, Promote the national governance system and the modernization of governance capacity.