关于新时代中国特色社会主义审计模式的思考

中国特色社会主义审计制度是适合中国国情、具有中国特色、促进审计事业发展、有利于发挥审计在党和国家监督体系中重要作用的审计体制机制制度体系。中国共产党对审计工作的领导是中国特色社会主义审计模式最本质的特征,也是中国特色社会主义审计模式的最大优势。新时代中国特色社会主义审计模式,是中国共产党领导、拥有广泛法定权限、与其他监督相贯通、全国一盘棋的对党、政府、人大及人民负责有机统一的综合审计模式。

Reflection on the Socialist Auditing Mode with Chinese Characteristics in the New Era

The socialist audit system with Chinese characteristics is suitable for the real conditions of China with distinctive features.Such unique audit system works best for the development of audit cause and plays an important role in the supervision system of the Party and the Government.The leadership of audit work by the Party is both the most essential essence of the socialist auditing mode with Chinese characteristics and the most conspicuous advantage of such mode.The socialist auditing mode with Chinese characteristics in the new era is an integrated and comprehensive mode led by the Party,with extensive statutory authority,coordinated with other supervision devices,which is responsible for the Party,the Government,the People's Congress and the People with a national accorded action.