Читать книгу Study on the Auditing System of Socialism with Chinese Characteristics - Liu Jiayi - Страница 9

The significance of studying the auditing system of socialism with Chinese characteristics is mainly reflected in three aspects.

First is helping to deepen cognition to the principle of development of auditing of socialism with Chinese characteristics. Principles are the inherent, essential and necessary linkages for things, phenomena, and processes. Systems are the important results and represent the intellectual achievements of human practice. China has a long history of over 3,000 years in audit practice producing a wealth of ideas and profound laws. Combined with human cognition, some of these objective principles were developed into auditing theories or guiding principles, and some are further materialized into various auditing systems. The systematic and in-depth study on the auditing system of socialism with Chinese characteristics contributes to deepening our cognition to the objective laws of auditing, to understanding and applying these laws, and to making clear the road and direction of future development, so as to promote the continuous audit improvement.

Second is helping to enhance institutional self-confidence of the auditing system of socialism with Chinese characteristics. Various countries have their unique government auditing systems due to the differences in history, culture, political and economic systems, and national governance modes. Adapting to China’s national conditions and basic political and economic systems, the auditing system of socialism with Chinese characteristics is a product of long-term development, progressive improvement, and endogenous evolution based on the historical legacy, cultural traditions, and economic and social development. Judging from the role of the auditing system, China’s government audit institutions in recent years have performed their duties in the national governance in an all-round manner by firmly stressing “jurisdictional control, employment of talents and wealth management,” playing an important role in ensuring the implementation of major policies, safeguarding economic and financial order, promoting clean government, and so forth, and become the bedrock and important assurance for national governance. Through in-depth and systematic study, we can fully recognize its necessity and intrinsic advantages, strengthen our confidence in the auditing system of socialism with Chinese characteristics, and become more conscious and determined to consolidate, develop, and improve this system.

Third is helping to promote continuous development and improvement of the auditing system of socialism with Chinese characteristics. Auditing system represents a relatively fixed form and specification of audit practice, which, for innovation and development, inevitably requires the continuous improvement of the auditing system, so as to better meet development needs. Now China has entered a new period featured by a new normal of social and economic development. The strategic layout and requirements for comprehensively building a moderately prosperous society, comprehensively deepening the reform, comprehensively implementing the rule of law, and comprehensively strengthening the Party discipline building, as proposed by General Secretary Xi Jinping, make clear the strategic direction of China’s future development. In line with the situation and needs of national governance, the auditing system of socialism with Chinese characteristics must be developed and improved through continuous reform and innovation according to the requirements of national governance modernization, and enable itself to better exert its functions in the national governance. Through in-depth and systematic study, we can objectively realize and analyze the weak links of development and improvement of the existing auditing system according to the needs of national governance as well as the new situation and new requirements of socioeconomic development; make appropriate adjustment and continuous optimization in an innovative, reform-driven manner during national governance modernization; accelerate the development and improvement of the auditing system of socialism with Chinese characteristics; and continuously improve the level and capacity of government auditing in promoting the modernization of national governance.