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中国共产党十八届四中全会审议通过的《中共中央关于全面推进依法治国若干重大问题的决定》提出,全面推进依法治国,总目标是建设中国特色社会主义法治体系,建设社会主义法治国家。同时强调,坚持依法治国、依法执政、依法行政共同推进,坚持法治国家、法治政府、法治社会一体建设。国务院《关于加强审计工作的意见》也明确要求“加大对依法行政的审计力度”。各级审计机关要深入学习贯彻《决定》精神和国务院的《意见》.转变思想观念,积极发挥审计工作在推进依法行政方面的职能作用。
The “Decision of the CPC Central Committee and the Central Committee of the Communist Party of China on Several Important Issues in Ruling the Country by Law” passed by the Fourth Plenary Session of the 18th CPC Central Committee proposed that the overall goal is to build a socialist system of rule of law with Chinese characteristics and build a socialist country governed by the rule of law. At the same time, they emphasized that they should adhere to the principle of governing the country according to law, governing according to the law and administration according to law, and adhering to the integrated construction of the government under the rule of law, the government under the rule of law and the rule of law. The State Council’s “Opinions on Strengthening Audit Work” also clearly requires that “the intensity of auditing of the administration by law be increased.” Auditing organs at all levels should thoroughly study and implement the spirit of “deci- sion” and the “Opinions” of the State Council, change their concepts and give full play to their functions in promoting the administration according to law.