审计研究
審計研究
심계연구
Audit Research
2007年
5期
3~6
,共null页
科学发展观 国家审计 和谐社会 工作思路
科學髮展觀 國傢審計 和諧社會 工作思路
과학발전관 국가심계 화해사회 공작사로
scientific outlook on development, national audit, harmonious society, working idea
科学发展观的本质和核心是以人为本；其基本内容是全面、协调、可持续发展；其根本要求是统筹兼顾，正确地处理改革、发展和稳定的关系，协调好改革和发展中的各种利益关系，把改革的力度、发展的速度和社会可承受的程度统一起来。在科学发展观指导下，审计工作应做到：项目选择应强调以民为本，强调协调与可持续发展；项目实施要围绕监督权力、紧扣监督职责；加大效益审计力度；狠抓审计成果落实；坚定不移地实行审计结果公告制度；提高审计工作自身的效率；转变审计业绩观，以促进社会主义和谐社会建设。
科學髮展觀的本質和覈心是以人為本；其基本內容是全麵、協調、可持續髮展；其根本要求是統籌兼顧，正確地處理改革、髮展和穩定的關繫，協調好改革和髮展中的各種利益關繫，把改革的力度、髮展的速度和社會可承受的程度統一起來。在科學髮展觀指導下，審計工作應做到：項目選擇應彊調以民為本，彊調協調與可持續髮展；項目實施要圍繞鑑督權力、緊釦鑑督職責；加大效益審計力度；狠抓審計成果落實；堅定不移地實行審計結果公告製度；提高審計工作自身的效率；轉變審計業績觀，以促進社會主義和諧社會建設。
과학발전관적본질화핵심시이인위본；기기본내용시전면、협조、가지속발전；기근본요구시통주겸고，정학지처리개혁、발전화은정적관계，협조호개혁화발전중적각충이익관계，파개혁적력도、발전적속도화사회가승수적정도통일기래。재과학발전관지도하，심계공작응주도：항목선택응강조이민위본，강조협조여가지속발전；항목실시요위요감독권력、긴구감독직책；가대효익심계력도；한조심계성과락실；견정불이지실행심계결과공고제도；제고심계공작자신적효솔；전변심계업적관，이촉진사회주의화해사회건설。
The essence and the core of the scientific outlook of development are people-oriented, and its basic content is comprehensive, coordinating and sustainable development. There is a close correlation between the scientific outlook of development and the correct conception on political achievement, and the latter is the premise of the former. Under guidance of the scientific outlook of development, the following should be done in audit： The priorities of audit should be based on the people＇s interests and sustainable developments; the audit implementation should center on the supervision of power and hold the responsibilities of supervision, and pay attention to the fulfillments of audit suggestions; Governmental audit should adapt the concept of audit achievements to the construction of socialist harmonious society.
