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审计作为党和国家监督体系的重要组成部分,具有预防、揭示和抵御的“免疫系统”功能,通过对公共资金、国有资产、领导干部履行经济责任情况的审计监督,摸清真实情况、揭示风险隐患、反映突出问题并推动及时有效解决,是提升国家治理能力的重要力量,是实现国家治理现代化的基石和重要保障。加强审计工作、有效发挥审计作用,是法治建设的重要组成部分,是全面推
As an important part of the supervision system of the party and state, auditing has the function of preventing, revealing and defending the “immune system”. Through auditing and monitoring public funds, state-owned assets and leading cadres in performing their economic responsibilities, Revealing potential risks, reflecting prominent problems and promoting timely and effective solutions are important forces for enhancing the country’s ability to govern and the cornerstone and an important guarantee for the modernization of state governance. Strengthening the audit work and effectively giving play to the role of auditing is an important part of the rule of law and a comprehensive push