共同富裕实践与研究型审计嵌入

共同富裕关系国家繁荣和全体人民福祉,是人类社会发展的根本目的和最终归宿。党和人民在经济增长取得不俗成绩的同时,也打赢了脱贫攻坚战,夺取了全面建成小康社会的决定性胜利,这些都为促进共同富裕打下了坚实的物质基础。但当下实现共同富裕过程中存在的现实困境与发展需求,都要求国家审计机关参与到共同富裕的实施过程并引入研究型审计。在梳理共同富裕的内涵与实现路径以及研究型审计含义与作用的基础上,分析实现共同富裕需要审计以及共同富裕实现过程中引入研究型审计的重要意义,并据此提出相关政策建议,为实现共同富裕的远大目标建言献策。

Common Prosperity Practice and Involvement of Research-Based Audit

Common prosperity bears on the prosperity of a country and the well being of its people. It is the fundamental goal and end result of human development. While the Party and the people have made remarkable achievements in economic growth, they have also won the tough battle against poverty and secured a decisive victory in finishing building a moderately prosperous society in all respects. All this has laid a solid material foundation for promoting common prosperity. However, the realistic dilemma and development demand in the process of realizing the common prosperity require national audit institutions to introduce research based audit in the audit work of common prosperity. On the basis of combing the historical evolution, realization path and the meaning and role of research based audit of common prosperity, this paper analyzes the need to use audit to realize such a goal on the basis of the innovation of audit practice and audit institutions. We put forward some proposals with the aim of contributing to the creative policy-making and practical strategies.