摘要
“十四五”规划是指导今后五年国民经济和社会发展的纲领性文件,首次明确提出“发挥国家监察机关和审计机关对推进规划实施的监督作用”。对“十四五”规划的实施进行审计监督,是“更好发挥审计在党和国家监督体系中的重要作用”的重要途径。本文以江苏省为例,在分析国家审计对“十四五”规划监督的现实需求和实际工作差距后,对标对表江苏省“十四五”规划的重点任务,聚焦主责主业,提出了对江苏“十四五”规划推进情况进行全过程审计的思路,并针对江苏实际情况,提出国家审计需要关注的重点任务。本书旨在充分发挥江苏审计应有贡献,助力江苏高质量完成“争当表率、争做示范、走在前列”新使命,也为全国审计机关发挥“十四五”规划实施监督作用,提供借鉴和思路。
The“14th Five-Year Plan”is a programmatic document to guide the national economic and social development in the next five years.Auditing and supervising the implementation of the“14th Five-Year Plan”is an important way to“better play the important role of auditing in the supervision system of the party and the state”.Taking Jiangsu Province as an example,this paper analyzes the actual needs of the national audit for the supervision of the“14th Five-Year Plan”and the actual work gap,and benchmarks the key tasks of Jiangsu Province's“14th Five-Year Plan”plan,focusing on the main responsibilities and main businesses.This paper puts forward the principles and ideas of auditing the whole process of the progress of the.“14th Five-Year Plan”in Jiangsu Province,and puts forward the key tasks of the audit around 8 aspects according to the actual situation of Jiangsu.The purpose is to help Jiangsu complete the new mission of“striving to be an example,to be a model,and to be at the forefront”with high quality through auditing,and also to provide reference and ideas for national audit institutions to play the role of supervision over the implementation of the“14th Five-Year Plan”.
作者
孙东
韩晓阳
薛佳睿
Hu Qiong
Zhai Jia
Sun Dong;Hu Qiong;Zhai Jia;Han Xiaoyang;Xue Jiarui(Nanjing Audit Bureau,Nanjing 210008;Nanjing Audit University,Nanjing 211815)
出处
《中国审计评论》
2022年第2期149-157,共9页
China Auditing Review
基金
江苏省2021年度社科应用研究精品工程财经发展专项“江苏审计助力防范化解区域重大金融风险的路径研究”(21SCB-052)
江苏省审计厅2021年度重点课题“审计助推江苏‘十四五’规划实施的路径研究”(2021JSSJZ003)
关键词
国家审计
“十四五”规划
审计监督
江苏省
national audit
“14th Five-Year Plan”
audit supervision
Jiangsu Province
