研究型审计助力规范财富积累机制的内在逻辑与实践路径
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国家社会科学基金项目(19BGL058)


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    摘要:

    规范财富积累机制是党的二十大为细化和延伸共同富裕政策提出的新要求,对社会主义分配制度的完善具有重要意义。但在我国实现经济高质量发展的过程中,规范财富积累机制却面临着财富实现形式、积累渠道以及分配过程不完善的多重困境,传统审计作为国家经济监督的重要力量也无法对此发挥有效作用。相比之下,研究型审计却能以“研究+审计”的特点从坚持守正创新和维护公平正义两个维度契合规范财富积累机制的理论逻辑,从完善财富的实现形式、积累渠道以及分配过程三个维度满足规范财富积累机制的现实需要。与此同时,研究型审计将充分发挥其全局性、系统性以及重点突出等优势从财富积累的目的、速度、手段等方面对该机制进行规范,为完善分配制度,最终实现共同富裕提供参考。

    Abstract:

    Standardizing the mechanism of wealth accumulation is a new requirement put forward by the 20th Congress of the Communist Party of China to refine and extend the policy of common prosperity, which is of great significance to the improvement of the socialist distribution system. However, in the process of realizing high-quality economic development in China, standardizing the wealth accumulation mechanism is faced with multiple dilemmas of imperfect forms of wealth realization, accumulation channels and distribution process, and traditional auditing, as an important force of national economic supervision, cannot play an effective role in this. In contrast, research-based audit can conform to the theoretical logic of standardizing the wealth accumulation mechanism from two dimensions: adhering to integrity and innovation and maintaining fairness and justice, and meet the practical needs of standardizing the wealth accumulation mechanism from three dimensions: perfecting the realization form, accumulation channels and distribution process of wealth. At the same time, research-based audit will give full play to its overall, systematic and prominent characteristics to standardize the mechanism from the aspects of the purpose, speed and means of wealth accumulation, so as to provide reference for perfecting the distribution system and finally achieving common prosperity.

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许汉友a,李潇琦b.研究型审计助力规范财富积累机制的内在逻辑与实践路径[J].南京审计大学学报,2023,20(4):

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  • 在线发布日期: 2023-08-11
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