摘要
科学发展观的第一要义是发展,加快实现经济发展方式的转变,已成为经济生活中的一件大事,同时也对国家审计提出了新的更高的要求。本文立足重庆审计特色,分析研究重庆审计工作在贯彻落实国家"十二五"战略规划及今后一个时期,立足国家经济发展方式转变,在财政金融、政府投资、国企及资源环境审计中,充分发挥经济监督职能,追踪国家各项转变发展方式政策措施的贯彻落实到位情况,服务宏观决策;以及运用经济督导手段,督促违反转变经济发展方式的种种违规行为整改到位,督促改革和优化经济发展方式的体制机制的建立和完善。
The Scientific Outlook on of Development takes development as its essence. Speed up changing the pattern of economic development is not only a great event in economic life, but also a new and higher requirement on state audit. On the basis of Chongqing practice, this paper analyses the role of national audit on implementation of National Twelfth Five-Year Plan and in the days to come. Basing on changing the pattern of economic development, we should give full play to audit function during the audit of financial and monetary, government investment, state-owned enterprises and environmental auditing. National audit should urge corrective irregularities of economic development and urge government, enterprises and the working units to establish and develop the mechanism of economic development by means of economic supervision.
出处
《审计研究》
CSSCI
北大核心
2011年第4期3-7,共5页
Auditing Research
关键词
审计监督
经济
发展方式
转变
audit supervisions, economic, pattern of development, changing
