身份、认识与价值的三重自觉:国家审计推动党的自我革命的机理研究
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财政部“全国会计名家”培养工程


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    摘要:

    发挥审计在推进党的自我革命中的独特作用,是以有力有效的审计监督服务保障党和国家工作大局的基础。以中国新型政党制度下党的自我革命独特性为理论基点,立足中国特有的政党治理逻辑,尝试建构一个解释国家审计推动党的自我革命机理的分析框架。从马克思主义政党的本质规定性出发,从身份自觉、认识自觉与价值自觉三重维度揭示党的自我革命的独特性根植于党的性质、指导思想与使命任务共同塑造的主体性结构,阐明国家审计回应三重自觉的内在逻辑:通过权力约束服务身份自觉,将“权为民所用”转化为程序性监督;通过研究型审计服务认识自觉,为党把握执政规律提供循证支撑;通过信息穿透与监督问责保障价值自觉,确保改革意志坚定落实,三者共同构成国家审计推动党的自我革命的完整逻辑,据此提出深化权力全过程监督、拓展研究型审计深度、强化信息穿透与督促整改落实等实践路径。

    Abstract:

    Leveraging the unique role of auditing in advancing the Party's self-reform serves as the foundation for providing robust and effective audit oversight to support the overall work of the Party and the state. Based on the theoretical premise of the Party's self-reform under China's new party system, this article draws on the distinctive logic of party governance in China to construct an analytical framework for understanding how state auditing drives self-reform. Starting from the essential nature of a Marxist party, it reveals the uniqueness of self-reform rooted in the subjectivity shaped by the Party's nature, guiding principles, and mission, elucidating the internal logic of state auditing in responding to this triad of self-awareness: serving identity self-awareness through power constraints by transforming“power for the people”into procedural oversight; serving cognitive self-awareness through research-oriented auditing to provide evidence-based support for the Party's grasp of governance laws; and safeguarding value self-awareness through information penetration and supervision accountability to ensure the firm implementation of reform wills. These three dimensions collectively form the complete logic of state auditing in driving self-reform. Accordingly, practical pathways are proposed, including deepening whole-process power oversight, expanding the depth of research-oriented auditing, and strengthening information penetration with supervision and rectification implementation.

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薛 刚,张敦力.身份、认识与价值的三重自觉:国家审计推动党的自我革命的机理研究[J].审计与经济研究,2026,41(5):33-39

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  • 在线发布日期: 2026-09-10
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