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审计的根本目的在于促进和保证经济的发展。要搞好审计监督就必须适应经济形势,明确指导思想。党的十三届七中全会通过的《中共中央关于制订国民经济和社会发展十年规划和“八五”计划的建议》对审计工作提出了新的要求。在新形势下如何确立审计工作的指导思想,如何加强和改进审计工作,确是一个十分重要的问题。
The fundamental purpose of audit is to promote and ensure economic development. To do a good job in auditing and supervision, we must adapt ourselves to the economic situation and clarify our guiding ideology. The “Proposal of the Central Committee of the Communist Party of China on Formulating the 10-year Plan for National Economic and Social Development and the Eighth Five-Year Plan” passed at the 7th Plenary Session of the 13th CPC Central Committee has set new requirements on the audit work. Under the new situation how to establish the guiding ideology of the audit work and how to strengthen and improve the audit work are indeed a very important issue.