摘要
自1982年宪法确立审计监督制度以来,金融审计顺应历史潮流,积极应变,主动求变,走出了一条适合我国国情的中国特色金融审计之路。及时总结历史经验,对提升金融审计服务国家治理具有重要意义。本文在回顾金融审计发展历程的基础上,从坚持和加强党的领导、加深对金融本质和审计工作规律的认识、坚持改革创新、坚持依法审计和坚持实事求是等方面,总结了金融审计有效发挥审计监督效能的历史经验,并基于历史经验和时代要求,提出了深化金融审计工作的思考建议。
Since the establishment of auditing system as provided by the 1982 Constitution,China’s financial system audit has adapted to the historical trend,actively responded to changes,and taken the initiative to embark on a path with China characteristics that is suitable for the Chinese context.Summing up the historical experience in time is of great significance to improve China’s financial system audit and promote national governance.Based on the review of the development of financial system audit since China’s reform and opening up,this paper summarizes the historical experience of China’s financial system audit in effectively playing the role of auditing oversight from the aspects of upholding and strengthening Party leadership,deepening understanding of the financial sector and the audit work,advancing reform and innovation,pursuing law-based auditing,and seeking truth from facts.Based on the historical experience and the requirements of the times,this paper puts forward suggestions and reflections on intensifying efforts in China’s financial system audit.
出处
《审计研究》
CSSCI
北大核心
2022年第6期21-25,共5页
Auditing Research
关键词
国家审计
金融审计
经验启示
government audit
financial system audit
experience and reflection
