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唯物辩证法告诉我们,矛盾存在于一切事物,并贯穿于一切过程的始终,它是事物发展的源泉和动力。审计工作就是要运用矛盾分析的方法,分析所遇到的错综复杂的矛盾运动,找出解决矛盾的办法,从而达到监督经济活动的目的,为经济建设和改革开放服务。当前,随着改革的不断深入发展,有的同志之所以感到审计工作难做,我们认为这种难主要是难在审计遇到的矛盾不好解决,审计与各方面的关系难以处理。几年来审计工作的实践已经证明,在一般情况下,审计工作遇到的矛盾主要是由于局部性质的利益不同,或者是由于某些思想和认识上的是非分歧而引起的。因此,要解决这些矛盾,还必须正确运用唯物辩证法的立场和观点,解决和处理好改革开放中审计工作遇到的各种错综复杂的矛盾。
Materialist dialectics tells us that the contradictions exist in everything and run through all the process, which is the source and motive force for the development of things. The audit work is to use the method of contradiction analysis to analyze the intricate contradictions encountered and find solutions to the contradictions so as to achieve the purpose of supervising economic activities and serve the economic construction and reform and opening up. At present, with the continuous deepening of the reform, some comrades feel that the audit work is difficult to do. We think this kind of difficulty is mainly difficult to solve if the contradictions encountered in the audit are not well solved and the relationship between the audit and all aspects is difficult to handle. The practice of auditing work over the past few years has proved that under normal circumstances, the contradictions encountered in auditing work are mainly caused by the different interests of local nature or due to the non-divergence of certain ideas and understandings. Therefore, in order to solve these contradictions, we must also correctly apply the position and viewpoint of materialist dialectics to solve and cope with the intricate contradictions encountered in the audit work during the reform and opening up.